Konferensi Ilmiah Akuntansi IX
type: channel
description: Konferensi Ilmiah Akuntansi IX (KIA9) 2022 merupakan Forum Dosen Akuntansi untuk membahas isu-isu Akuntansi dan riset Akuntansi terkini. Sesuai dengan namanya, KIA9 ini merupakan penyelegaraan yang kesembilan dan sebelumnya sudah diselenggarakan selama 8 tahun sejak tahun 2002 oleh universitas-universitas secara bergantian. Untuk KIA9 tahun 2022 ini Universitas Pelita harapan (UPH) mendapatkan kesempatan dan kehormatan untuk menjadi tuan rumah. Thema dari KIA9 2022 ini adalah Revolutionary Accounting in VUCA Era. Dengan thema ini dalam KIA9 ini akan dibahas tantangan, peluang dan respon stratejik dari profesi akuntansi dalam menghadapi era yang bergejolak (turbulent) dan tidak dapat diduga (unpredictable) yang berkarakteristikkan keadaan yang tidak menentu serta rentan terhadap terjadinya perubahan (volatility), ketidakpastian dan keadaan yang penuh dengan kejutan yang dapat terjadi kapan saja (uncertainty), situasi yang penuh dengan kerumitan (complexity), dan keadaan mengambang yang menyebabkan kebingungan untuk membaca arah dengan jelas (ambiguity). Respon stratejik yang tepat atas tantangan dan peluang yang dihadapi profesi akuntansi dalam era VUCA ini akan menentukan eksistensi profesi akuntansi dan eksistensi Program Studi Akuntansi sebagai produsen profesi akuntan. 2962-3006 (e-ISSN)
publisher: Universitas Pelita Harapan
language: en-US
publication name: Konferensi Ilmiah Akuntansi IX
issn: 2962-3006
items: https://ojs.uph.edu/index.php/KIA9/article/view/5574
items: ANALISIS TARGET COSTING SEBAGAI PENGENDALI BIAYA PRODUKSI UNTUK MENINGKATKAN LABA DENGAN METODE ACTIVITY BASED COSTING (STUDI KASUS PADA ETHOS COFFEE)
items: PENGARUH BRAND AMBASSADOR DAN KEPERCAYAAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PRODUK FASHION DI ERA DIGITAL
items: INVESTIGATING ONLINE PURCHASE INTENTION IN THE PERSPECTIVE OF TECHNOLOGY ACCEPTANCE MODEL: EMPIRICAL FINDING BASED ON EVIDENCE IN SOUTH TANGERANG
items: PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE PADA PERUSAHAAN LQ45 PERIODE TAHUN 2019 - 2020
items: BUDAYA ORGANISASI DAN PENGENDALIAN PERILAKU UNTUK MENCEGAH KECURANGAN LAPORAN KEUANGAN (STUDI KASUS PADA BUMN MANUFAKTUR DI INDONESIA)
items: EX- DIVIDEND DATE: ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY
items: DETERMINAN YANG MENGGERAKAN NILAI PERUSAHAAN PADA IDX 30 DAN FBM KLCI 2018-2019
items: FAKTOR-FAKTOR YANG MEMENGARUHI FIRM VALUE DENGAN FIRM PERFORMANCE SEBAGAI VARIABEL MEDIASI
items: PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN, PROFITABILITAS DAN STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR
items: PENGARUH LEVERAGE, LIKUIDITAS, DAN AKTIVITAS TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI
items: FAKTOR-FAKTOR YANG MEMENGARUHI INTEGRITAS LAPORAN KEUANGAN
items: FINANCIAL CONSTRAINTS ON MSMES IN COVID-19 SITUATION (INDONESIAN CASE)
items: IMPLEMENTASI PENERAPAN PSAK 72 ATAS PENGAKUAN PENDAPATAN KONTRAK PADA PERUSAHAAN JASA KONSTRUKSI
items: ANALISIS RASIO LIKUIDITAS DAN RASIO PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN (Studi Kasus pada PT. X Tahun 2019-2020)
items: PENGARUH ARUS KAS OPERASI, LABA AKUNTANSI, DAN OPINI AUDIT TERHADAP RETURN SAHAM
items: ALTMAN Z-SCORE: FAKTOR YANG MEMENGARUHI TINGKAT FINANCIAL DISTRESS PADA PERUSAHAAN
items: FAKTOR DETERMINAN NILAI PERUSAHAAN PADA INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA
items: PENGARUH ECONOMIC VALUE ADDED DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI
items: PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN RASIO UTANG TERHADAP LIKUIDITAS PADA PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2015-2018)
items: PENGARUH PENYISIHAN KERUGIAN PENURUNAN NILAI TERHADAP PENGHINDARAN PAJAK DENGAN ADOPSI PSAK 71 SEBAGAI VARIABEL MODERATING
items: PENGARUH KINERJA FINANSIAL DAN NON-FINANSIAL TERHADAP TINGKAT PENGEMBALIAN SAHAM SEKTOR PERBANKAN DI IDX
items: PENGARUH KARAKTERISTIK PERUSAHAAN, TATA KELOLA PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA
items: PENGARUH SALES GROWTH, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 - 2020
items: MENGUKUR KINERJA BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020
items: INFLUENCE OF CURRENT RATIO, FIRM SIZE, AND ROE ON STOCK PRICE ON CONSUMER GOODS INDUSTRIES
items: PENGARUH MOTIVASI, PENGETAHUAN DAN PERSEPSI RISIKO TERHADAP MINAT INVESTASI MAHASISWA DI PASAR MODAL
items: PENGARUH VARIABEL FUNDAMENTAL DAN TEKNIKAL TERHADAP HARGA SAHAM PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA
items: PENGARUH KONSERVATISME AKUNTANSI DAN MANAJEMEN LABA AKRUAL TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI
items: PENGARUH PROFITABILITAS, STRUKTUR MODAL, LIKUIDITAS DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di BEI 2015-2019)
items: ANALISIS KOMPARASI KINERJA KEUANGAN SEBELUM DAN SELAMA PANDEMI COVID-19 PADA PERUSAHAAN SUB SEKTOR PERIKLANAN DAN MEDIA YANG TERDAFTAR DI BEI
items: PENGARUH KINERJA KEUANGAN, GOOD CORPORATE GOVERNANCE, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN
items: PERAN PEMODERASI HARGA KOMODITAS ATAS PENGARUH PENDAPATAN, LABA BERSIH DAN LABA KOTOR TERHADAP HARGA SAHAM
items: PERAN PEMODERASI KEPEMILIKAN INSTITUSIONAL ATAS PENGARUH PERENCANAAN PAJAK, UKURAN PERUSAHAAN DAN ARUS KAS OPERASI TERHADAP BIAYA HUTANG
items: ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN BADAN PENGAWAS OBAT DAN MAKANAN
items: ANALISIS PERBANDINGAN KINERJA BANK UMUM SYARIAH INDONESIA DAN BANK UMUM SYARIAH MALAYSIA DENGAN MENGGUNAKAN METODE MAQASHID SYARIAH INDEX
items: PENGARUH PENDAPATAN MUDHARABAH DAN PENDAPATAN MUSYARAKAH TERHADAP LABA BERSIH PADA PT. BANK BCA SYARIAH
items: PROSEDUR PPH FINAL MENURUT PER 26/PJ/2018 PADA KPP PRATAMA CIBITUNG
items: PENGARUH DIVERSITAS GENDER PADA DEWAN DAN KUALITAS AUDIT TERHADAP PRAKTIK PENGHINDARAN PAJAK
items: FAKTOR-FAKTOR YANG MEMENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
items: DETERMINAN PENERIMAAN PAJAK (STUDI EMPIRIS PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA PESANGGRAHAN)
items: PENGARUH KETERBUKAAN INFORMASI PUBLIK, NILAI EKSPOR, DAN KONSUMSI MASYARAKAT TERHADAP PENERIMAAN PAJAK
items: PENGARUH CORPORATE GOVERNANCE, FINANCIAL RATIO, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK
items: PENGARUH PROFITABILITAS, CAPITAL INTENSITY, DAN INVENTORY INTENSITY TERHADAP PENGHINDARAN PAJAK
items: PENGARUH TAX PLANNING, LEVERAGE, FIRM SIZE TERHADAP FIRM VALUE PADA PERUSAHAAN LQ45
items: PENGARUH TAX PLANNING TERHADAP FIRM VALUE DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI
items: PENGARUH PROFITABILITY, FIRM SIZE, DAN LEVERAGE TERHADAP TAX MANAGEMENT PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
items: PENGARUH PEMBERIAN SANKSI PAJAK DAN KEAKTIFAN PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK
items: DAMPAK INSENTIF PAJAK UMKM DIMASA PANDEMI COVID-19 (SEBUAH STUDI FENOMENOLOGI)
items: PENGARUH KEAHLIAN PAJAK DIREKTUR, PROFESI KONSULTAN PAJAK DAN FREKUENSI RAPAT DEWAN KOMISARIS TERHADAP PENGHINDARAN PAJAK
items: PENGARUH PROFITABILITAS, KEBIJAKAN UTANG DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK
items: INFLUENCE OF PROFITABILITY, LIQUIDITY, AND COMPANY SIZE ON TAX AVOIDANCE AT CONSUMER NON-CYCLICAL COMPANIES
items: INFLUENCE OF TAX AVOIDANCE, SALES GROWTH, AND PROFITABILITY TOWARD LEVERAGE IN FOOD AND BEVERAGES INDUSTRIES
items: PENGARUH RELATED PARTY TRANSACTION DAN MULTINATIONALITY TERHADAP PENGHINDARAN PAJAK
items: PENGARUH POLITICAL CONNECTION, CORPORATE SOCIAL RESPONSIBILITY, DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE
items: PERAN PEMODERASI TRANSFER PRICING ATAS PENGARUH KONEKSI POLITIK, MEKANISME BONUS DAN KEPEMILIKAN PUBLIK TERHADAP TAX AVOIDANCE
items: PERAN PEMODERASI KUALITAS AUDIT ATAS PENGARUH PERENCANAAN PAJAK DAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA
items: DETERMINAN AKUNTABILITAS KINERJA PADA BADAN PERTANAHAN NASIONAL KABUPATEN REMBANG
items: THE IMPACT OF TRUST ON THE RELATIONS BETWEEN ETHICAL LEADERSHIP AND INTERNAL WHISTLEBLOWING INTENTION
items: PENGARUH CORPORATE GOVERNANCE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA
items: TATA KELOLA PERUSAHAAN DALAM MENGURANGI KECURANGAN LAPORAN KEUANGAN (SYSTEMATIC LITERATURE REVIEW DENGAN METODE META SINTESIS)
items: PENGARUH CORPORATE GOVERNANCE TERHADAP HUMAN CAPITAL DISCLOSURE
items: PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN KUALITAS LABA SEBAGAI VARIABEL INTERVENING
items: PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP RESTATEMENT LAPORAN KEUANGAN
items: PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP TAX AVOIDANCE PERUSAHAAN
items: PERFORMANCE, AWARD, INSTITUTIONAL OWNERSHIP, MEDIA COVERAGE: DAMPAK TERHADAP ENVIRONMENTAL DISCLOSURE DI INDONESIA
items: THE INFLUENCE OF CORPORATE GOVERNANCE STRUCTURE AND SOCIAL MEDIA ON SUSTAINABILITY REPORTING OF PUBLIC COMPANIES IN INDONESIA
items: APAKAH PENGUNGKAPAN CSR MAMPU MENGURANGI TINGKAT FINANCIAL DISTRESS? ANALISIS PADA PERIODE PANDEMI COVID 19
items: PENGARUH UNSUR-UNSUR GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN INDIKATOR GRI-G4
items: PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR
items: PENGARUH IMPLEMENTASI GREEN ACCOUNTING DAN KINERJA CSR TERHADAP NILAI PERUSAHAAN DENGAN GCG SEBAGAI PEMODERASI
items: PENGARUH BIAYA LINGKUNGAN, PENGUNGKAPAN LINGKUNGAN, AUDIT LINGKUNGAN TERHADAP KINERJA LAPORAN KEUANGAN
items: PENGARUH FINANCIAL PERFORMANCE TERHADAP FIRM VALUE DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING

https://ojs.uph.edu/index.php/KIA9/article/view/5574
type: item
title: PENGARUH BUDGETARY PARTICIPATION, INFORMATION ASYMMETRY, ORGANIZATIONAL CITIZENSHIP BEHAVIOR, JOB RELEVANT INFORMATION TERHADAP KINERJA DI ERA VUCA (VOLATILITY, UNCERTAINTY, COMPLEXITY, DAN AMBIGUITY) (STUDI KASUS BAGIAN STAF, KARYAWAN PERUSAHAAN DI KOTA MEDAN)
description: This research is intended to find out the variables Budgetary Participation (X 1), Information Asymmetry (X2), Organizational Citizenship Behavior (X3), Job Relevant Information (X4) affects performance. The sample in this study was staff, employees who worked at the company in Medan City. In this study, it used a saturated sample of 76 people. The approach used is quantitative by processing data obtained from questionnaires after it is first converted into numerical data using the Likert scale. Data analyzed using multiple regression analysis, research instrument test consists of validity and realibility. The classic assumption test consists of a normality test, a heteroskedasticity test, a multicollinearity test, and an autocorrelation test. Hypothesis testing consists of the f test (simultaneous test), t test (partial test) and determinant coefficient test (R2) and the results show that relevant information, organizational citizenship behavior (OCB) has a significant effect on performance by proving a significance value below 0.05, while the budget participation variable, Information asymmetry, organizational citizenship behavior (OCB) has no significant effect on performance as evidenced by significance values above 0.05. The results of the determination test of 34.6% performance can be explained by variables Budgetary Participation (X1), Information Asymmetry (X2), Organizational Citizenship Behavior (X3), Job Relevant Information (X4) While 65.4% of performance variables can be explained by factors or other variables that have not been done in this study such as tax management, profitability. VUCA indirectly creates a new trend that is important for today's practitioners and company leaders to understand.
creator: Hantono Hantono
rights: Copyright (c) 2022 Hantono Hantono
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1
ending page: 23

ANALISIS TARGET COSTING SEBAGAI PENGENDALI BIAYA PRODUKSI UNTUK MENINGKATKAN LABA DENGAN METODE ACTIVITY BASED COSTING (STUDI KASUS PADA ETHOS COFFEE)
type: item
description: The purpose of this study was to determine whether target costing can increase profits and decrease production costs at Ethos Coffee, and calculation of production costs using the Activity Based Costing method. In target costing, the target price determined is the competitor’s selling price, and the competitor used in this study is the Asal Mula Kopi. Ethos Coffee and Asal Mula Kopi is a coffee shop located in Jakarta and their coffee shop is near. The type of this research is a qualitative research with using descriptive analysis method. The results of the target costing analysis in this study indicate that after to do the target costing, production costs can be decreased by Rp. 1.837.850, and the gross profit at Ethos Coffee is increased by Rp. 1.837.850. Based on these results, it can be concluded that target costing can make the production costs at Ethos Coffee more efficient.
creator: Nahdah Mufrihah
creator: Lely Dahlia
rights: Copyright (c) 2022 Nahdah Mufrihah, Lely Dahlia
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 24
ending page: 48

PENGARUH BRAND AMBASSADOR DAN KEPERCAYAAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PRODUK FASHION DI ERA DIGITAL
type: item
description: One of the changes happening in the current new world era is the phenomenon of brand ambassadors, which are one of the determinants of what consumers want to buy. With today's advancements in digital technology, do consumers care more about who the model is for a product, and if they increase their trust in that model, will a purchase necessarily happen? The purpose of this research is to examine the effect of brand ambassador and trust variables on consumer shopping decisions. In this study, the researcher used three variables, ten dimensions where each dimension was represented by two indicators so that in this study there were twenty indicators, which would later be changed in the form of questions to respondents. The population used is consumers who have shopped for fashion products using brand ambassadors. Given that the population is very large, the researchers used quota sampling to determine the number of samples. The study used 5 times the number of indicators, so a sample of 100 respondents was processed through the Structural Equation Modeling analysis technique of AMOS software. The results of data processing show that brand ambassadors and trust significantly influence consumers' purchasing decisions.
creator: Dede Suleman
creator: Yohanes Totok Suyoto
creator: Teguh Prasetio
rights: Copyright (c) 2022 Dede Suleman, Yohanes Totok Suyoto, Teguh Prasetio
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 49
ending page: 54

INVESTIGATING ONLINE PURCHASE INTENTION IN THE PERSPECTIVE OF TECHNOLOGY ACCEPTANCE MODEL: EMPIRICAL FINDING BASED ON EVIDENCE IN SOUTH TANGERANG
type: item
description: Advances in information and communication technology enable consumers to increasingly conduct online purchase transactions. From the perspective of the Technology Acceptance Model (TAM), this study aims to examine the effect of perceived ease to use and perceived usefulness on consumers' intention to buy online in South Tangerang. The study used 130 data obtained through questionnaires distributed online to users of multiple consumer-to-consumer (C2C) e-commerce platforms. Determination of the sample is done by applying a non-probability sampling technique. Using multiple linear regression analysis techniques with SPSS software, the study found that perceived ease to use and perceived usefulness had a positive effect on the intention to buy online. Regression analysis shows that both perceived ease of use and perceived usefulness have significant effects on online purchase intention. However, the effect of perceived usefulness on intention to buy online is greater (β =.199, Ï- value <.000) than that of perceived ease to use (β =.277, Ï-value <.00). The findings of the study help to understand everything about online buying behavior and make strategic implications for digital- based companies to increase consumers' willingness to buy online.
creator: Yohanes Totok Suyoto
creator: Refina Sari Wiratami
creator: Endang Pitaloka
creator: Dede Suleman
creator: Teguh Prasetio
rights: Copyright (c) 2022 Yohanes Totok Suyoto, Refina Sari Wiratami, Endang Pitaloka, Dede Suleman, Teguh Prasetio
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 55
ending page: 68

PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE PADA PERUSAHAAN LQ45 PERIODE TAHUN 2019 - 2020
type: item
description: This study aims to analyze empirically the influence between Enterprise Risk Management and Corporate Social Responsibility on Firm Value. The data collection method used in this study is a data test using secondary data, namely financial statements and company annual reports with a sample of LQ 45 companies, and sample data obtained from the Indonesia Stock Exchange website. The method used in this study is multiple regression analysis using SPSS. The results of the study show that (1) Enterprise Risk Management has no positive effect on Firm Value. (2) Corporate Social Responsibility has a positive effect on Firm Value.
creator: Farhan Ady Pratama
rights: Copyright (c) 2022 Farhan Ady Pratama
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 69
ending page: 88

BUDAYA ORGANISASI DAN PENGENDALIAN PERILAKU UNTUK MENCEGAH KECURANGAN LAPORAN KEUANGAN (STUDI KASUS PADA BUMN MANUFAKTUR DI INDONESIA)
type: item
description: Menemukan kecurangan di dalam laporan keuangan adalah bagian dari penugasan audit yang paling menantang bagi para auditor.Penyebabnya adalah kecurangan laporan keuangan seringkali tersembunyi rapi sehingga sulit ditemukan. Riset sebelumnya menyatakan bahwa solusi utama dari penanganan kecurangan laporan keuangan ini adalah pemahaman perilaku serta budaya organisasi. Studi ini bertujuan mengeksplorasi apa yang dilakukan oleh manajemen organisasi dalam membentuk budaya dan bila ada, menyediakan pengendali perilaku sehingga kedua hal tersebut efektif dipakai sebagai alat pencegahan kecurangan di dalam laporan keuangan. Penelitian ini menggunakan pendekatan Kualitatif Interpretatif Studi Kasus. Pengumpulan data dilakukan melalui wawancara semi-terstruktur dengan menggunakan informan beberapa Direktur Utama BUMN, Manajer Keuangan, Auditor Pemerintah, dan Akuntan Publik. Hasil penelitian ini mengkonfirmasi bahwa pengendalian perilaku dan budaya organisasi berperanan penting didalam mencegah kecurangan laporan keuangan. Studi ini menemukan bahwa di dalam membentuk budaya organisasi yang sehat dan bisa dijadikan sebagai alat pengendali perilaku, maka dibutuhkan teladan dari pemimpin organisasi yang memahami bahwa tujuan organisasi bukan hanya laba namun juga mampu menerapkan konsep “Falah”. Konsep “Falah”, harus menjadi bagian dari “tone of the top”-nya setiap pemimpin yang ingin berhasil dalam mencapai tujuan organisasi. Penelitian ini memberikan kontribusi terhadap pengembangan konsep balanced score card, dengan menambahkan poin karakteristik kualitatif pemimpin BUMN. Selanjutnya, diharapkan dapat menjadi poin utama di dalam menentukan skema bonus bagi direksi BUMN, berdasarkan indikator-indikator yang sudah ditentukan. Penelitian selanjutnya diharapkan dapat mengembangkan studi ini untuk menentukan indikator-indikator konsep “Falah” yang dipakai untuk mengukur kinerja direksi BUMN dengan menggunakan metode grounded theory.
creator: Tashya Amaraesty
creator: Agustin Fadjarenie
rights: Copyright (c) 2022 Tashya Amaraesty, Agustin Fadjarenie
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 89
ending page: 103

EX- DIVIDEND DATE: ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY
type: item
description: This study aims to determine whether there are significant differences in Abnormal Return and Trading Volume Activity before and after the ex-dividend date in the 2017-2020 research period. The population used in this study were all companies listed on the Indonesia Stock Exchange. By using purposive sampling technique, 21 companies have successively distributed cash dividends in the 2017 - 2020 period. The hypothesis testing in this study uses a paired sample t-test for abnormal returns and a Wilcoxon signed rank test for trading volume activity. The results of the analytical tests that have been carried out show that there is no significant difference in abnormal returns before and after the ex dividend date. Meanwhile, the results of the trading volume activity analysis test showed a significant difference before and after the ex dividend date.
creator: Nelli Novyarni
creator: Ranti Handanti
rights: Copyright (c) 2022 Nelli Novyarni, Ranti Handanti
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 104
ending page: 114

DETERMINAN YANG MENGGERAKAN NILAI PERUSAHAAN PADA IDX 30 DAN FBM KLCI 2018-2019
type: item
description: Firm value is the investor's perception of the success of a company which is usually associated with stock prices. The higher the value of the company, the higher the welfare of the owners and shareholders. The purpose of this study is to determine whether corporate social responsibility and profitability have an effect on firm value and whether corporate social responsibility has an effect on profitability. The population in this study were all companies registered in IDX 30 and FBM KLCI in 2018-2019, with a sampling technique using the purposive sampling method and 39 samples were obtained. The analytical method used is multiple regression analysis using SPSS 26. Based on the research conducted, the results obtained are that corporate social responsibility has no effect on firm value both in companies listed in IDX 30 and FBM KLCI, profitability has a positive effect on firm value both in companies listed in IDX 30 and FBM KLCI, and corporate social responsibility has a negative effect on the profitability of companies listed in IDX 30 and has no effect on the profitability of companies listed in FBM KLCI. The theoretical implication of this research is that higher profitability can be an indication of an increase in firm value, this is because with higher profitability, stock prices will increase which means an increase in firm value. The practical implication of this research is that the results of this study can be a reference for potential investors in determining investment decisions by considering the company's profitability.
creator: Felicia Laiyadi
creator: Temy Setiawan
rights: Copyright (c) 2022 Felicia Laiyadi, Temy Setiawan
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 115
ending page: 126

FAKTOR-FAKTOR YANG MEMENGARUHI FIRM VALUE DENGAN FIRM PERFORMANCE SEBAGAI VARIABEL MEDIASI
type: item
description: The purpose of this research is to obtain empirical evidence about the effects of family ownership, independent commissioner, audit committee, institutional ownership, managerial ownership and foreign ownership on firm value using firm performance as a mediating variable. This research was conducted by taking 135 samples from manufacturing companies and listed in IDX from 2017-2019. The sample selection technique used is purposive sampling. SmartPLS 3.3.2 is used to analyze data. The result shows that institutional ownership and firm performance has a positive and significant effect on firm value, independent commissioner have a negative and significant effect on firm value, family ownership and audit committee has a positive but not significant effect on firm value while managerial ownership and foreign ownership has a negative but not significant effect on firm value. Besides, firm performance can mediate the effect of institutional ownership on firm value, but can’t mediate the effect of family ownership, audit committee, institutional ownership, managerial ownership, and foreign ownership on firm value
creator: Henryanto Wijaya
creator: Eugenia Steviana
creator: Erica Setiono
creator: Yuliana Yuliana
rights: Copyright (c) 2022 Henryanto Wijaya, Eugenia Steviana, Erica Setiono, Yuliana Yuliana
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 127
ending page: 143

PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN, PROFITABILITAS DAN STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR
type: item
description: The purpose of this study is to examine and provide empirical evidence regarding the effect of capital intensity, inventory intensity, profitability and ownership structure on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. The dependent variable in this study is tax avoidance as measured by using Effective Tax Rates (ETR). The independent variables in this study are capital intensity, inventory intensity, profitability, managerial ownership and institutional ownership. The control variable used in this study is firm size. The population in this study used 131 manufacturing companies as research samples which were analyzed by quantitative methods. The sampling technique in this research is using purposive sampling technique and using multiple linear regression analysis using the IBM SPSS Statistics 24 program as a tool. Through this study, the researcher found the results that capital intensity and profitability had a significant positive effect on tax avoidance, firm size had a significant negative effect on tax avoidance, then the results of inventory intensity, managerial ownership and institutional ownership had no significant effect on tax avoidance. The results of this study are expected to provide benefits for various parties related to the research topics raised in the study, including this research can provide benefits regarding the importance of capital intensity, profitability and company size for tax avoidance. Then, it can be considered by companies or the government regarding tax avoidance.
creator: Fiskawati Fiskawati
creator: Subagyo Subagyo
rights: Copyright (c) 2022 Fiskawati Fiskawati, Subagyo Subagyo
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 144
ending page: 160

PENGARUH LEVERAGE, LIKUIDITAS, DAN AKTIVITAS TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI
type: item
description: This study aims to examine the effect of leverage, liquidity, activity on firm value in energy sector company listed on the Indonesia Stock Exchange for period 2017-2020 with profitability as a mediating variable. The data used are secondary data from the Indonesia Stock Exchange. The population of this study are energy sector companies listed on the Indonesia Stock Exchange for period 2017-2020. The samples in this study were selected by using purposive sampling method, the final samples used were 19 companies. The results of this study indicate that the leverage and profitability have a positive effect on firm value, while liquidity and activity have no effect on firm value. Leverage and liquidity have no effect on profitability. Activity has a positive effect on profitability. Profitability is not able to mediate the effect of leverage and liquidity on firm value. But profitability is able to mediate the effect of activity on firm value.
creator: Cynthia Wijaya
creator: Fredella Colline
rights: Copyright (c) 2022 Cynthia Wijaya, Fredella Colline
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 161
ending page: 175

FAKTOR-FAKTOR YANG MEMENGARUHI INTEGRITAS LAPORAN KEUANGAN
type: item
description: This study was conducted with the aim of knowing the effect of the independent variables of institutional ownership, independent commissioners, audit tenure, financial distress, earnings management, and intellectual capital on the dependent variable of financial statement integrity. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2020 are the population used in this study. The sample in this study was selected using purposive sampling method so that the sample used was 115 companies, while the method used to analyze the data was multiple regression method. The results showed that the variables of institutional ownership, financial distress, and earnings management had no effect on the integrity of financial statements. While the variables of independent commissioners, intellectual capital, and audit tenure affect the integrity of financial statements.
creator: Adiva Putri Izdihar
creator: Arwina Karmudiandri
rights: Copyright (c) 2022 Adiva Putri Izdihar, Arwina Karmudiandri
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 176
ending page: 189

FINANCIAL CONSTRAINTS ON MSMES IN COVID-19 SITUATION (INDONESIAN CASE)
type: item
description: The COVID-19 is unavoidable; not only by global companies but also by the Micro Small Medium Enterprises (MSMEs). The impact of it is felt by Indonesia and all countries in the world. Focusing on financial constraints that MSMEs have been facing, we tried to examine the effect of (1) entrepreneurial experience, (2) Type of enterprises, (3) Type of industry, (4) Financial Constraints towards (5) Growth of MSMEs in the COVID-19 condition. In this study, we can see that entrepreneurial experience and innovation such as online sales will be more helpful to reduce an obstacle that has a terrible impact on the business while the enterprise type and industry type do not make a difference in the severity of financial constraints felt by MSMEs. In addition, the result shows a positive influence between financial constraints and firm growth during the pandemic.
creator: Arin Ayu Erza Dianita
creator: Uci Tri Ayunda
creator: Kenny Fernando
rights: Copyright (c) 2022 Arin Ayu Erza Dianita, Uci Tri Ayunda, Kenny Fernando
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 190
ending page: 202

IMPLEMENTASI PENERAPAN PSAK 72 ATAS PENGAKUAN PENDAPATAN KONTRAK PADA PERUSAHAAN JASA KONSTRUKSI
type: item
description: In construction services companies, the company earns income from the company's operational activities. The revenue itself is an important element reported in the company's financial statements. changes and revenue growth as a reflection of past performance as well as prospects for the future of the company. Accounting standards or provisions that are undergoing development may cause changes in calculations and recording. Changes in standards can also affect changes in the way business models operate. International Accounting Standards Boards (IASB) and Financial Accounting Standards Boards (FASB) have developed International Financial Reporting Standards (IFRS 15) Revenue from Contracts with Customers then adopted into Financial Accounting Standard Statement (PSAK) 72 on Income from Contracts with Customers and came into effect on January 01, 2020. PSAK 72 regulates the separation of obligations under contract with customers in recognition of revenue, this obligation aims to fulfill promises or promises in providing goods or services to customers that will later be used as revenue This research uses qualitative methods with physical approaches, where the physical approach is more mandating output or results. The result of this study is the company's recognized revenue based on the percentage of physical settlement derived from the calculation of multiplication between the value of the contract and the progress of 2020, From the discussion and tables that have been spelled out there can bea slight difference in revenue recognition and recording of the company's revenue compared to after the implementation of PSAK 72 (2020).
creator: Endah Prawesti Ningrum
creator: Amelia Dwi Rizki
creator: Nita Komala Dewi
rights: Copyright (c) 2022 Endah Prawesti Ningrum, Amelia Dwi Rizki, Nita Komala Dewi
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 203
ending page: 222

ANALISIS RASIO LIKUIDITAS DAN RASIO PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN (Studi Kasus pada PT. X Tahun 2019-2020)
type: item
description: The company's finances can be in the form of reports and assessed using an analytical method in terms of financial ratios. Financial ratios can be divided into several groups such as liquidity ratios, profitability, solvency. In this study using secondary data obtained indirectly from the results of the financial statements at PT. X by using measurement tools of financial liquidity ratios (Current Ratio, Quick Ratio, and Cash Ratio) and profitability ratios (Net Profit Margin, Return On Assets, and Return On Equity). This study uses a quantitative method by using a descriptive analysis model with the aim of analyzing financial ratios so that after an analysis is carried out on the company it can be known and assessed whether the values obtained from a company's financial ratios meet industry standards or do not meet industry standards. previously set. Based on the results obtained from the study showed that the results obtained from this study found that the assessment of financial performance at the company PT. X has fluctuated. Liquidity financial ratios at PT. X is said to be in a bad condition by using the Current Ratio, Quick Ratio, and Cash Ratio measurement methods which prove that it does not meet industry standards. Then the profitability financial ratios are said to be in a bad condition too, so that based on the results obtained from the financial analysis, ROA, ROE, and NPM do not meet industry standards. And the Covid-19 pandemic has worsened the financial health of the company.
creator: Jason Foedirman
creator: Christine Dwi Karya Susilawati
rights: Copyright (c) 2022 Jason Foedirman, Christine Dwi Karya Susilawati
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 223
ending page: 235

PENGARUH ARUS KAS OPERASI, LABA AKUNTANSI, DAN OPINI AUDIT TERHADAP RETURN SAHAM
type: item
description: This study was conducted to determine the effect of operating cash flow, accounting profit, and audit opinion on stock returns in manufacturing companies listed on the Indonesia Stock Exchange in 2016- 2019. The population in this study amounted to 162 companies with a sample of 18 companies. The analysis technique used is multiple linear regression and hypothesis testing using t-test and F-test with a significant level of 5%. The results showed that partially operating cash flow had no and no significant effect on stock returns, accounting profit had a significant positive effect on stock returns, and audit opinion had a significant negative effect on stock returns. Simultaneously, the results showed that operating cash flow, accounting profit, and audit opinion had a significant positive effect on stock returns.
creator: Maya Julio Budiningsih
creator: Mayasari Mayasari
creator: Devvy Noveliza
rights: Copyright (c) 2022 Maya Julio Budiningsih, Mayasari Mayasari, Devvy Noveliza
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 236
ending page: 242

ALTMAN Z-SCORE: FAKTOR YANG MEMENGARUHI TINGKAT FINANCIAL DISTRESS PADA PERUSAHAAN
type: item
description: The purpose of this research is to obtain empirical evidence about the influence of independent variables on financial distress. These independent variables are operating cash flow, profitability, financial leverage, liquidity, audit committee, firm size and sales growth. The population of this research are manufacturing companies listed in Indonesia Stock Exchange during 2018-2020. There are 68 companies with 204 amounts of data selected as a final sample and this research using purposive sampling method. The result of this research shows that profitability and liquidity have influence toward financial distress. While operating cash flow, financial leverage, audit committee, firm size and sales growth have no influence toward financial distress.
creator: Valery Rafsa Mughnanda
creator: Silvy Christina
rights: Copyright (c) 2022 Valery Rafsa Mughnanda, Silvy Christina
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 243
ending page: 253

FAKTOR DETERMINAN NILAI PERUSAHAAN PADA INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA
type: item
description: The firm value is the company's performance as reflected by the stock price which reflects the public's assessment of the company's performance. Firm value is important for investors because the firm value shows how much the company can generate returns for investors. The purpose of this research is to obtain empirical evidence about the effect of profitability, liquidity, firm size and capital structure towards firm value proxied by Price to Book Value. This research uses secondary data and samples were selected by purposive sampling method and analyzed by using multiple linear regression analysis. The sample was 60 manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in 2017-2019. The results of this research are firm size as proxied by size has significant negative effect towards firm value as proxied by PBV. Profitability proxied by return on assets (ROA) and liquidity proxied by current ratio (CR) does not have significant positive effect towards firm value and capital structure proxied by DER does not have a significant negative effect towards firm value. Companies have to optimize the use of assets to minimize idle capacity in order to decrease the product cost. The lower unit cost makes cost of goods sold lower so that it can increase the gross profit and by maintaining cost efficiency, the net income will increase and the company has the ability to distribute returns in the form of dividend and share value will be higher than the book value which will increase firm value.
creator: Ali Muhammad Yusuf Martadinata
creator: Ratnawati Kurnia
rights: Copyright (c) 2022 Ali Muhammad Yusuf Martadinata, Ratnawati Kurnia
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 254
ending page: 266

PENGARUH ECONOMIC VALUE ADDED DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI
type: item
description: This study aims to determine the effect of Economic Value Added and Financial Performance on Firm Value wih Capital Structure as Moderating Variable. A study on company in the transportation sector that listed on the Indonesian Stock Exchange (IDX) in period 2015-2019.The population in this study were transportation company during the period 2015-2019 which amounted to 27 companies. The sample was collected using purposive sampling method. Total sample of this research is 12 companies. The type of data used is secondary data taken with indirect observation method by accessing www.idx.co.id and the official website of each company. The analytical method used is multiple regression analysis with SPSS 25 software tools. The results showed that EVA has a negative and significant effect to the firm value and Current Ratio variables has a positive and significant effect on firm value. While the TATO and ROE variables have no effect on firm value. Capital Structure (DAR) can not moderating the relationship between EVA and TATO to firm value but able to moderating relationship between CR and ROE to firm value.
creator: Franco Baresi Hoban
creator: Lin Oktris
rights: Copyright (c) 2022 Franco Baresi Hoban, Lin Oktris
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 267
ending page: 301

PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN RASIO UTANG TERHADAP LIKUIDITAS PADA PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2015-2018)
type: item
description: The research discusses the effect of cash turnover, receivable turnover and debt ratio to liquidity in property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the period 2015-2018. This study aims to determine and analyze the effect of cash turnover, receivable turnover and debt ratios to liquidity partial and simultaneously. This study uses 45 companies as a sample of a total population of 57 companies that have been selected using purposive sampling with certain criteria. The analysis technique used is descriptive statistical test, classical assumption test, and hypothesis testing using t- test (partial), f-test (simultaneous) and the coefficient of determination test using SPSS 16. The results showed that partially cash turnover had no significant effect on liquidity, as well, receivable turnover partially did not have a significant effect on liquidity. Reverse, the debt ratio partially has a significant effect on liquidity. Meanwhile, the f-test results showed that cash turnover, receivable turnover and debt ratio simultaneously affect liquidity. From the coefficient of determination test results obtained 13.9% change in liquidity is influenced by cash turnover, receivable turnover and debt ratio. Meanwhile, 86.1% was influenced by other variables not examined in this study.
creator: Atiyas Pratiwi
creator: Budi Rismayadi
creator: Dian Purwandari
rights: Copyright (c) 2022 Atiyas Pratiwi, Budi Rismayadi, Dian Purwandari
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 302
ending page: 314

PENGARUH PENYISIHAN KERUGIAN PENURUNAN NILAI TERHADAP PENGHINDARAN PAJAK DENGAN ADOPSI PSAK 71 SEBAGAI VARIABEL MODERATING
type: item
description: Banking sector as a part of an economic system that has a key role as financial intermediation and financial stability to prevent and cope with the crisis. The role of banking sector is needed not only to recover the economy but to deliver contribution to state revenue in the form of corporate income taxes. The implementation of IFRS 9 in PSAK 71 has an impact on CKPN measurements that can also be used for tax avoidance. The study aims to find out the effect of CKPN on tax avoidance and whether the adoption of IFRS in PSAK 71 strengthens the influence of CKPN on tax avoidance. This study used a Ordinary Least Squares (OLS) regression regression method with quantitative shorts, by collecting data derived from the financial statements of banking subsectors listed on the Indonesia Stock Exchange (IDX). The financial statements taken are quarter 4 of 2017 up to the financial statements of the second quarter of 2021.The results showed that CKPN has an impact on tax avoidance while IFRS adoption in PSAK 71 doesnot amplify the impact on tax avoidance. Subsequent research could use more sample sizes to be able to optimally test the application of PSAK 71
creator: Muhammad Nazaruddin
creator: Uun Sunarsih
rights: Copyright (c) 2022 Muhammad Nazaruddin, Uun Sunarsih
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 315
ending page: 327

PENGARUH KINERJA FINANSIAL DAN NON-FINANSIAL TERHADAP TINGKAT PENGEMBALIAN SAHAM SEKTOR PERBANKAN DI IDX
type: item
description: This study aims to examine whether financial and non-financial performance has an influence on stock returns of banking companies. The sample in this study is banking companies in Indonesia for the 2018-2019. The financial performance of banking companies uses a measure index called the Bank Performance Score, while for non-financial performance uses a measurement index called the Bank Service Score. The Bank Performance Score based on indicators for assessing the soundness of commercial banks issued by the Financial Services Authority which is proxied using the variables of Non-Performing Loan, Current Ratio, Return on Assets, Net Interest Margin and Capital Adequacy Ratio. Bank Service Score proxied using the variables of service quality, innovation and technology and employee commitment. This study also uses firm size, growth in gross domestic product and leverage as control variables. By using the Common Effect/Ordinary Least Square model in multiple regression for 84 observations of banking companies in Indonesia in the 2018-2019 period, it was found that each the Bank Performance Score and Bank Service Score had a significant positive effect on the company's stock returns. Where the index value of the Bank Performance Score and Bank Service Score is good, the company's stock returns will also be better. From the results of this study, it was found that the Bank Performance Score and Bank Service Score indexes can be a measure of financial and non-financial performance of companies that can be used by investors in making investment decisions. Furthermore, Bank Performance Score and Bank Service Score also have a joint-effect that has a significant positive effect on stock returns of banking companies. The results of this study it was found that financial and non-financial performance together became relevant information in measuring firm value as a basis for investors to make investment decisions
creator: Christy Fitry Tani
creator: Elvis Sumanti
rights: Copyright (c) 2022 Christy Fitry Tani, Elvis Sumanti
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 328
ending page: 354

PENGARUH KARAKTERISTIK PERUSAHAAN, TATA KELOLA PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA
type: item
description: The aim of this research is to obtain empirical evidence regarding the influence of company characteristics, corporate governance, and audit quality on earnings management. In this research, the characteristics of the company are proxied by firm size, financial leverage, firm age, free cash flow, and return on assets. Meanwhile, corporate governance is proxied by managerial ownership, institutional ownership, and audit committee. The population of this research was selected by using the purposive sampling method, with a total of 358 observation data from 91 non-financial companies listed in Indonesia Stock Exchange from 2017-2020. Those 358 observation data were analyzed using multiple regression analysis. The result of this research shows that return on assets have a positive influence on earnings management, while audit quality and free cash flow have a negative influence on earnings management. Other independent variables such as firm size, financial leverage, firm age, managerial ownership, institutional ownerhsip, and audit committee have no influence on earnings management.
creator: Dhea Vidya Adijaya
creator: Widyawati Lekok
rights: Copyright (c) 2022 Dhea Vidya Adijaya, Widyawati Lekok
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 355
ending page: 376

PENGARUH SALES GROWTH, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 - 2020
type: item
description: This study aims to examine and analyze the effect of Sales Growth, Institutional Ownership, and Company Size on Capital Structure in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2020. This research approach is a quantitative research that uses secondary data in the form of annual reports obtained from the Indonesia Stock Exchange (IDX) website for the period 2017 to 2020. The sampling technique used in this study is purposive sampling, with a total sample of 40 Property and Real Estate sector companies. The data analysis technique in this study applies the classical assumption test, multiple linear regression, and hypothesis testing by using statistic test tool of SPPS version 25. The results of this study shows that sales growth has no effect on capital structure, institutional ownership has a negative and significant effect on capital structure. Meanwhile, Company Size has a positive and significant effect on the Capital Structure of Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The results of this study are expected to provide recommendations or new references for further researchers and can be used as consideration for the company or investors in making a decision. The limitations found, such as the incomplete interpretation presented by the previous research journals, are expected to be supplemented by further researchers to strengthen and maximize research results.
creator: Bella Cynthia Lesmana Wongso
creator: Wendy Salim Saputra
rights: Copyright (c) 2022 Bella Cynthia Lesmana Wongso, Wendy Salim Saputra
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 377
ending page: 390

MENGUKUR KINERJA BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020
type: item
description: The aims of this study are to analyze the impact of the Bank’s Ratio that is capital adequacy ratio (CAR), non performing loan (NPL), net interest margin (NIM), and loan to funding ratio (LFR) to financial performance (return on asset (ROA)) in conventional banking company especially BUKU 3 and BUKU 4 listed on The Indonesia Stock Exchange (IDX) for years 2017-2020. This study uses a sample of 64 from 16 of conventional banking company especially BUKU 3 and BUKU 4 for 4 years. The method of the research are using a descriptive analyze and double regression linear, while determining the sample using a purposive sampling method. The results of this study are CAR and LFR does not partially effect financial performance (ROA), but NPL does partially has a negative effect on financial performance (ROA) and NIM does partially has a positive effect on financial performance (ROA).
creator: Shanti Lysandra
creator: Dinda Anissa Maulidia
creator: Eka Sudarmaji
rights: Copyright (c) 2022 Shanti Lysandra, Dinda Anissa Maulidia, Eka Sudarmaji
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 391
ending page: 404

INFLUENCE OF CURRENT RATIO, FIRM SIZE, AND ROE ON STOCK PRICE ON CONSUMER GOODS INDUSTRIES
type: item
description: Capital market become important for a country’s economy because it performs two functions, as a means for business funding, or as a means for companies to obtain investors’ funds without waiting for available funds from company’s operations. Stock prices are a highly significant component that investors must consider when making investments in the capital market since stock prices show the value of a company. Investors must understand things that can affect those fluctuations. In this research, it is assumed that current ratio, firm size, and return on equity could influence a company’s stock price. The objective of this research is to see how current ratio, firm size, and return on equity influence stock price in the consumer goods industry listed on Indonesia Stock Exchange for the period 2018-2020. The data used are secondary data from financial statements of companies in consumer goods industry listed on Indonesia Stock Exchange. The data collection method used in this study is purposive sampling method whereas the sample taken was 31 consumer goods companies resulting in 93 observations. The data analysis method used in this research is multiple linear regression processed through Statistical Package for the Social Sciences 25 (SPSS 25). The results of this research indicate that Current Ratio partially has no significant influence on Stock Price, Firm Size partially has positive significant influence on Stock Price, Return on Equity partially has no significant influence on Stock Price, and Current Ratio, Firm Size, and Return on Equity simultaneously have significant influence on Stock Price.
creator: Winnie Wijaya
creator: Yenni Martok
rights: Copyright (c) 2022 Winnie Wijaya, Yenni Martok
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 405
ending page: 429

PENGARUH MOTIVASI, PENGETAHUAN DAN PERSEPSI RISIKO TERHADAP MINAT INVESTASI MAHASISWA DI PASAR MODAL
type: item
description: This study aims to determined the effect of motivation, knowledge and risk perception on the investment interest of students of the Faculty of Economics and Business, University of Pancasila. The design of this study was quantitative. The population in this study were undergraduate students of the Accounting Student of FEB UP with the criteria of students who had followed the capital market and financial management courses. The respondents of the questionnaire was 193 of pancasila university students from 2014-2019 that had been distributed by the researcher via google form. The instrument test was analyzed using validity and reliability tests and the used of data analysis technique in this research is the classical assumption test and multiple linear regression analysis. The results of this study indicated that there is a significant influence of motivation and knowledge partially on student investment interest in the capital market. However, it is proven that risk perception has no effect on student investment interest in the capital market. Together, motivation, knowledge and risk perception have an influence on investment interest in the capital market.
creator: Annisya Putri
creator: Eka Sudarmaji
creator: Widyaningsih Azizah
rights: Copyright (c) 2022 Annisya Putri, Eka Sudarmaji, Widyaningsih Azizah
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 430
ending page: 447

PENGARUH VARIABEL FUNDAMENTAL DAN TEKNIKAL TERHADAP HARGA SAHAM PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA
type: item
description: Stocks are one of the investment instruments that are in demand by investors in the capital market. To obtain maximum profit, investors need to consider fundamental & technical variables in making stock investment decisions in the capital market. The purpose of this study is to analyze how the influence of the current ratio, net profit margin, return on assets, and debt to equity ratio as fundamental variables as well as stock trading volume and past stock prices as technical variables on stock prices. Based on the partial significance test using the significance level (a = 0.05), it is concluded that partially the return on assets, debt to equity ratio, and past stock prices have a significant effect on stock prices. While the variables of current assets, net profit margin, and stock trading volume have no significant effect on stock prices. Simultaneously, the variable current ratio, net profit margin, return on assets, debt to equity ratio, stock trading volume and past stock prices affect stock prices.
creator: Winda Amalia
creator: Kenny Ardillah
rights: Copyright (c) 2022 Winda Amalia, Kenny Ardillah
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 448
ending page: 468

PENGARUH KONSERVATISME AKUNTANSI DAN MANAJEMEN LABA AKRUAL TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI
type: item
description: This research aims to analyze the effect of accounting conservatism and accrual earnings management on company value with corporate governance as a moderating variable. The population used in this research are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2015-2019 periods by using purposive sampling method, which is the number of samples used was 145 data. The data analysis method used is multiple regression analysis and moderated regression analysis with E-Views 10 software. The results of this research showed that accounting conservatism has a positive effect on company value, while accrual earnings management has no effect on company value. Corporate governance do not moderate the effect of accounting conservatism and accrual earnings management on company value.
creator: Hanivianda Hamson
creator: Budi Kurniawan
creator: Florencia Irene Lawita
rights: Copyright (c) 2022 Hanivianda Hamson, Budi Kurniawan, Florencia Irene Lawita
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 469
ending page: 489

PENGARUH PROFITABILITAS, STRUKTUR MODAL, LIKUIDITAS DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di BEI 2015-2019)
type: item
description: Each company has a goal to gain profit, prosper the owner of the company or shareholders and maximize the value of the company. Company value can be deterimined by profitability, capital structure, liquidity and investment decision. The study aim is to examine the influence of profitability, capital structure, liquidity, and investment decision on firm value of manufacturing companies. The Sample of this study is manufacturing companies listed on Indonesian Stock Exchange in the 2015- 2019 period. Research data for this study from IDX, osiris and financial statement. The sampling technique in this study was purposive sampling and obtained as many as 80 company samples. This study uses multiple regression analysis and is processed using SPSS software. The results show that profitability positively and significantly onfirm value, capital structure has no effect on firm value, liquidity has no effect on firmvalue, Investment decision has positively and significantly on firm value.
creator: Astuti Yuli Setya
creator: Ignatius Wahyu Candra Atitus
rights: Copyright (c) 2022 Astuti Yuli Setya, Ignatius Wahyu Candra Atitus
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 490
ending page: 506

ANALISIS KOMPARASI KINERJA KEUANGAN SEBELUM DAN SELAMA PANDEMI COVID-19 PADA PERUSAHAAN SUB SEKTOR PERIKLANAN DAN MEDIA YANG TERDAFTAR DI BEI
type: item
description: This research intend to compare the financial performance before and during covid-19 pandemic in advertising and media companies listed on Indonesia Stock Exchange for 2019- 2020 period. This research uses a type of comparative causal research, a causal approach as measured by the paired sample t-test and the Wilcoxon signed rank test which was previously carried out with the normality test and processed with 2021 version of SPSS. The population of this research were advertising and media companies listed on Indonesia Stock Exchange (IDX) in 2019-2020 period. The sample selection was determined based on the purposive sampling method, with a total sample of 19 advertising and media companies so the total of observations in this research were 38 observations. The data used in this research is secondary data. Data collection techniques use documentation through the official IDX website www.idx.co.id and the websites of each company. The results of this research shows that PBV, GPM, and DER have increased, while TATO and CR have decreased during the pandemic in advertising and media companies listed on Indonesia Stock Exchange for 2019-2020 period.
creator: Siti Almurni
creator: Siti Ayu Nurmala Dewi
rights: Copyright (c) 2022 Siti Almurni, Siti Ayu Nurmala Dewi
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 507
ending page: 527

PENGARUH KINERJA KEUANGAN, GOOD CORPORATE GOVERNANCE, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN
type: item
description: The purpose of this study was to determine the effect of financial performance, good corporate governance, and dividen policy towards firm value listed on the Indonesia Stock Exchange for the period 2013 to 2020. In this study financial performance is measured by return on asset, good corporate governance is measured by the audit committee, managerial ownership, and the independence of commissioners board, and dividend policy is measured by the dividend payout ratio. Sample were selected using purposive sampling with a total sampel of 13 finance companies. The data analysis applied for this study is classical assumption test and multiple linear regression analysis. The result shows that the policy have effect on the firm value, while financial performance, managerial ownership, audit committee and the independence of commissioners board do not have effect on firm value.
creator: Pramitha utari
creator: Ledina Sufina
rights: Copyright (c) 2022 Pramitha utari, Ledina Sufina
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 528
ending page: 543

PERAN PEMODERASI HARGA KOMODITAS ATAS PENGARUH PENDAPATAN, LABA BERSIH DAN LABA KOTOR TERHADAP HARGA SAHAM
type: item
description: The aims of this study is to empirically empirically analyze the moderating role of commodity prices by revenue, gross and net income effects on stock prices. The population of this study are crued palm oil company and listing members at Indonesia Stock Exchange from 2014-2018. Sampling was conducted using a purposive sampling. The result of direct effect to showed that revenue dan commodity prices of crued palm oil have no impact on stock prices, while the gross and net income have a positive impact on stock prices. In addition of this study also to show that commodity prices of crued palm oil have no strengthen of revenue on stock prices, while the commodity prices of crued palm oil have to strengthen of net income on stock prices and also that commodity prices of crued palm oil have to strengthen of gross profit on stock prices.
creator: Renato Sitompul
rights: Copyright (c) 2022 Renato Sitompul
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 544
ending page: 553

PERAN PEMODERASI KEPEMILIKAN INSTITUSIONAL ATAS PENGARUH PERENCANAAN PAJAK, UKURAN PERUSAHAAN DAN ARUS KAS OPERASI TERHADAP BIAYA HUTANG
type: item
description: The purpose of this study is to analyze the effect of the tax planning, firm size and cash flow operation on company’s cost of debt with institutional ownership as the moderation. This study design is using an explanatory method with quantitative approach. This study uses secondary data sources, such as data of the company's financial statements in the form of balance sheet, profit and loss, cash flow. The sample in this study is the companies in index LQ45 listed in Indonesia Stock Exchange 2014-2018. Data that obtained analyzed by multiple linear regression analysis. The Result of this study states that, there is the negative impact and significant of tax planning, firm size and cash flow operation to cost of debt. The result also to showed that institutional ownership have strenghtening by firm tax planning dan cash flow operation on cost of debt, while institutional ownership can not strengthen the negative impact the relationship between firm size with the cost of debt.
creator: Renato Sitompul Sitompul
rights: Copyright (c) 2022 Renato Sitompul Sitompul
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 554
ending page: 564

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN BADAN PENGAWAS OBAT DAN MAKANAN
type: item
description: The study aims at analyzing the factors that influence the financial report quality of the National Agency of Drug and Food Control. The analysis in the study is performed by testing the influence of internal control system and information technology use toward the financial report quality of the Agency with the agency accounting system officer competence as the moderating variable. Then, the data for the study are gathered by distributing questionnaires to 43 respondents who work as the institution accounting system officer within the Agency. After the data have been gathered, the data are analyzed by using the moderating regression analysis method. The results of the study show that the internal control system and the information technology use have positive impact toward the financial report quality of BPOM. Interestingly, the institution accounting system officer competence strengthens the influence of information technology use on the financial report quality of the Agency. On the contrary, the institution accounting system officer competence does not strengthen the influence of the internal control system toward the financial report quality of the Agency.
creator: Dewi Arun Sari
creator: Murtanto Murtanto
rights: Copyright (c) 2022 Dewi Arun Sari
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 565
ending page: 583

ANALISIS PERBANDINGAN KINERJA BANK UMUM SYARIAH INDONESIA DAN BANK UMUM SYARIAH MALAYSIA DENGAN MENGGUNAKAN METODE MAQASHID SYARIAH INDEX
type: item
description: Penelitian ini bertujuan untuk mengetahui perbandingan Kinerja Syariah Bank Umum Syariah Indonesia dengan Bank Umum Syariah Malaysia berdasarkan metode Maqashid Syariah Index selama periode tahun 2017- 2019.Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kuantitatif. Pengukuran Kinerja Syariah dilakukan dengan menggunakan metode Maqashid Syariah Index. Populasi dari penelitian ini adalah Bank Umum Syariah Indonesia dan Malaysia selama periode 2017 sampai dengan 2019. Pengambilan sampel dilakukan menggunakan teknik purposive sampling, sehingga diperoleh sampel sebanyak 10 bank umum syariah yang terdiri dari dari 5 Bank Umum Syariah Indonesia dan 5 Bank Umum Syariah Malaysia. Data yang digunakan pada penelitian ini berupa data sekunder. Metode pengumpulan data dengan mengumpulkan data melalui situs resmi Bank Indonesia (www.bi.go.id) dan Bank Negara Malaysia (www.bnm.gov.my) serta website masing-masing bank umum syariah Indonesia dan Malaysia. Data dianalisis dengan menggunakan statistik deskriptif dan uji hipotesis menggunakan uji Mann-Whitney Test.Hasil penelitian ini menunjukkan bahwa 1) Bank umum syariah Indonesia dan Malaysia terdapat perbedaan pada Jalb al Maslaha sedangkan pada Tahdzib al Fard dan Iqamah al-adl tidak terdapat perbedaan dalam menerapkan dimensi Maqashid Syariah Index tersebut. (2) Kinerja Syariah Bank Umum Syariah Indonesia lebih baik dari sisi dari Iqamah al-adl sedangkan kinerja Bank Umum Syariah Malaysia lebih baik dari dari sisi Tahdzib al Fard dan Jalb al Maslaha dalam menerapan dimensi Maqahid Syariah Index tersebut.
creator: Dahlifah Dahlifah
creator: M. Ridwan Fahri
rights: Copyright (c) 2022 Dahlifah Dahlifah, M. Ridwan Fahri
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 584
ending page: 599

PENGARUH PENDAPATAN MUDHARABAH DAN PENDAPATAN MUSYARAKAH TERHADAP LABA BERSIH PADA PT. BANK BCA SYARIAH
type: item
description: This study aims to obtain empirical evidence about the effect of Mudharabah Income and Musyarakah Income either partially or jointly on Net Profit at PT. Bank BCA Syariah. The method used in this research is descriptive and verification research method with a quantitative approach. The sample in this research is the monthly financial report of PT. BCA Syariah Bank for the period 2019 - 2021. Research data is processed using SPSS version 25 which aims to analyze the effect of mudharabah and musyarakah income on net income. The results of this study indicate that mudharabah income and musyakah income partially and simultaneously have a positive and significant effect on net income.
creator: Ferisanti Ferisanti
creator: Nurul Fadhilah Farid
rights: Copyright (c) 2022 Ferisanti Ferisanti, Nurul Fadhilah Farid
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 600
ending page: 611

PROSEDUR PPH FINAL MENURUT PER 26/PJ/2018 PADA KPP PRATAMA CIBITUNG
type: item
description: The purpose of this researcher is to find out whether the final pph procedure according to PER-26 / PJ / 2018 in the Pratama Tax Service of Cibitung already follows the PER-26 / PJ / 2018 requirements procedure. This research is descriptive qualitative and uses data collection techniques with documentation techniques, and interviews. The data analysis technique used is quantitative descriptive analysis. The quantitative descriptive analysis method describes the final pph procedure according to PER-26 / PJ / 2018 on KPP Pratama Cibitung. The results of observation for 2 months of the procedure implemented by KPP Pratama Cibitung have not followed the applicable procedures PER-26 / PJ / 2018 because there are so many taxpayers who attach their files that are incompatible / incomplete but are received by the ticket window clerk A so that when they want to validate the file the incomplete process will be delayed and may cause a buildup of files. For KPP Pratama Cibitung must be even more assertive in accepting the required documents filed by the taxpayer to validate so that there is no / reduced file buildup for taxpayers who do not follow the main pph final procedure requirements of the applicant.
creator: Ratu Nurhalizah
creator: Iren Meita
rights: Copyright (c) 2022 Ratu Nurhalizah, Iren Meita
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 612
ending page: 621

PENGARUH DIVERSITAS GENDER PADA DEWAN DAN KUALITAS AUDIT TERHADAP PRAKTIK PENGHINDARAN PAJAK
type: item
description: The purpose of this study is to empirically examine the effect of gender diversity on the board and audit quality on tax avoidance practices. Gender diversity on the board and audit quality are proxied by dummy variables, while tax avoidance is measured by ETR. This study utilizes secondary data as research data. The research sample was selected using a purposive sampling technique and the number of observations was 269 observations of manufacturing sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The results showed that gender diversity on the board and audit quality had a significant effect on tax avoidance practices.
creator: Stella Aurellia
creator: Elfina Astrella Sambuaga
rights: Copyright (c) 2022 Stella Aurellia, Elfina Astrella Sambuaga
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 622
ending page: 634

FAKTOR-FAKTOR YANG MEMENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
type: item
description: This study aims to obtain empirical evidence and analyze the factors that influence tax avoidance. The independent variables used in this research are leverage, profitability, sales growth, audit committee, company size, independent commissioner. The dependent variable used in this study is tax avoidance. The data used in this study are the annual financial statements of manufacturing companies listed on the IDX in the 2018-2020 period which were obtained through the Indonesia Stock Exchange website (www.idx.co.id). The technique used in sampling is by using purposive sampling method. The number of samples in this study were 58 companies with a total of 174 data. Analysis of the data used in this study is multiple regression. The results of this study indicate that sales gr owth has an effect on tax avoidance. Leverage, profitability, audit committee, firm size, and independent commissioners have no effect on tax avoidance.
creator: Nicky Arianty
creator: Annisa Kanti
rights: Copyright (c) 2022 Nicky Arianty, Annisa Kanti
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 635
ending page: 645

DETERMINAN PENERIMAAN PAJAK (STUDI EMPIRIS PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA PESANGGRAHAN)
type: item
description: This research was conducted to determine the effect of NPWP ownership awareness, tax audits, tax control and tax collection of individual taxpayer tax receipts. This research is a quantitative study using primary data sources in the form of questionnaires. The population in this study amounted to 127,357 individual taxpayers. The sample in this study was taken using the Slovin formula so that a sample of 98 was obtained.The data analysis technique uses multiple linear regression analysis with the help of the SPSS 20 program. The results partially show that the NPWP ownership awarness, and tax audits have a significant effect, while the tax control and tax collection variable has no significant effect on the level of individual taxpayer tax receipts. And the results of the research simultaneously show that the NPWP ownership awareness, tax audits, tax control and tax collection have a significant effect on the level of individual taxpayer tax receipts.
creator: Rina Ayu Agustin
creator: Rinaldo Rinaldo
rights: Copyright (c) 2022 Rina Ayu Agustin, Rinaldo Rinaldo
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 646
ending page: 664

PENGARUH KETERBUKAAN INFORMASI PUBLIK, NILAI EKSPOR, DAN KONSUMSI MASYARAKAT TERHADAP PENERIMAAN PAJAK
type: item
description: The purpose of this study is to examine the effect of public information disclosure, the value of exports, and public consumption on tax revenue in Indonesia in the period 2011-2020. Of the 60 samples obtained from the Republic of Indonesia financial report, consumer survey report, public information access report andIndonesian export value.In processing data of this study, researchers use secondary data and regression analysis. From the processed data,it have been found that public information,export value, and public consumption have a positive and significant impact on tax revenue. The implication of this research is to provide a detailed explanation and information regarding the effect of public information, export value, and public consumption on tax revenue in Indonesia in the period 2011-2020.
creator: Algania Kurniawan
creator: Deni Iskandar
rights: Copyright (c) 2022 Algania Kurniawan, Deni Iskandar
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 665
ending page: 676

PENGARUH CORPORATE GOVERNANCE, FINANCIAL RATIO, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK
type: item
description: The purpose of this research is to examine the effect of corporate governance, financial ratios, and corporate social responsibility on tax avoidance. The independent variables of this research are independent commissioner, audit committee, corporate social responsibility, return on asset, sales growth, and firm size. The dependent variable of this research is tax avoidance. The data used in this research was taken from the financial reports and annual reports of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The number of samples of manufacturing companies in this research are 59 companies with a total of 177 research data were selected using the purposive sampling method. The data in this research was processed using SPSS 25. This research was analyzed using multiple linear regression analysis. The results of this research show that independent commissioner, corporate social responsibility, return on asset, and firm size have no effect on tax avoidance. While the audit committee and sales growth have an influence on tax avoidance. The results of this study are expected to provide insight to the government and also companies regarding tax avoidance actions that may be carried out by companies.
creator: Ravincka Soraya Novyanti Hutasoit
creator: Fanny Anggraeni
rights: Copyright (c) 2022 Ravincka Soraya Novyanti Hutasoit, Fanny Anggraeni
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 677
ending page: 688

PENGARUH PROFITABILITAS, CAPITAL INTENSITY, DAN INVENTORY INTENSITY TERHADAP PENGHINDARAN PAJAK
type: item
description: This study aims to examine the effect of profitability, capital intensity, and inventory intensity on tax avoidance. Tax avoidance is a tax avoidance scheme for the purpose of minimizing the tax burden by taking advantage of the gaps in a country's tax provisions. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample was selected using purposive sampling method. The total sample used in this study amounted to 28 manufacturing companies in the consumer goods sub-sector with a study period of 4 years. This study uses secondary data in the form of financial reports and annual reports obtained from www.idx.co.id. The analytical method used in this research is multiple regression with a significance level of 5% which is processed using SPSS version 25. The results showed that profitability had an effect on tax avoidance. Meanwhile, capital intensity and inventory intensity have no effect on tax avoidance. From the results of this study, it is concluded that profitability is a factor that can affect tax avoidance.
creator: Mikhael Kristian Natalael Kanatalo
creator: Devica Pratiwi
rights: Copyright (c) 2022 Mikhael Kristian Natalael Kanatalo, Devica Pratiwi
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 689
ending page: 702

PENGARUH TAX PLANNING, LEVERAGE, FIRM SIZE TERHADAP FIRM VALUE PADA PERUSAHAAN LQ45
type: item
description: Stock price as a reflection of firm value is one of the indicators used by investors to invest in a company. This study aims to obtain empirical evidence regarding the effect of tax planning, leverage, and firm size on firm value. This study uses secondary data in the form of annual reports of LQ45 index companies listed on the Indonesia Stock Exchange for the period 2017 - 2020. The sample selection in this study used a purposive sampling technique and obtained 23 LQ45 index companies listed on the Indonesia Stock Exchange for the period 2017 - 2020. Methods of analysis in this study is multiple regression analysis using SPSS version 25. This study finds that tax planning has no effect on firm value, leverage has no effect on firm value, and firm size has a negative effect on firm value.
creator: Adrian Gradianto Tenggara
creator: Kezia Josephine
rights: Copyright (c) 2022 Adrian Gradianto Tenggara, Kezia Josephine
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 703
ending page: 720

PENGARUH TAX PLANNING TERHADAP FIRM VALUE DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI
type: item
description: This research was conducted to test the influence of tax planning on firm value with corporate governance as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The independent variable in the study was tax planning as measured by the Effective Tax Rate (ETR). The dependent variable in the study was firm value measured using Price Book Value (PBV). The moderation variable in the study was corporate governance as measured using institutional ownership and independent commissioners. This research uses quantitative and causal methods with data collection techniques used in literature studies. The type of data used is secondary data in the form of financial statements and annual reports obtained through the official website of the Indonesia Stock Exchange and the company's official website. Sample selection using purposive sampling technique, where the results of 33 companies from 203 companies. The results found in this study are that tax planning negatively affects firm value. Corporate governance as measured by using institutional ownership is influential in moderating the relationship between tax planning and firm value. Furthermore, corporate governance measured by using independent commissioners is influential in moderating the relationship between tax planning and firm value.
creator: Patricia Caitlin
creator: Kezia Josephine
rights: Copyright (c) 2022 Patricia Caitlin, Kezia Josephine
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 721
ending page: 737

PENGARUH PROFITABILITY, FIRM SIZE, DAN LEVERAGE TERHADAP TAX MANAGEMENT PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
type: item
description: This research aims to analyse the effect of profitability, firm size, and leverage on tax management in manufacturing companies listed on the Indonesia Stock Exchange period 2017-2019. The independent variables in this research are profitability as measured by Return on Assets (ROA), firm size as measured by natural logarithm of total assets, and leverage as measured by Debt to Equity Ratio (DER). The dependent variable in this research is tax management as measured by Effective Tax Rate (ETR). The population in this research are manufacturing companies listed on the Indonesia Stock Exchange period 2017-2019. The sampling technique used in this research is purposive sampling technique. The sample selected in this study were 34 companies or 102 data samples with a research period of 3 (three) years. The results of this research indicate that profitability and leverage partially have no significant effect on tax management in manufacturing companies listed on the Indonesia Stock Exchange period 2017-2019, while firm size partially has a significant effect on tax management in manufacturing companies listed on the Indonesia Stock Exchange period 2017-2019. This research is expected to provide input for the tax authorities and the government related to the factors that influence companies to take tax management actions that may be carried out by companies.
creator: Sylvia Laurencia
creator: Veny Veny
rights: Copyright (c) 2022 Sylvia Laurencia, Veny Veny
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 738
ending page: 754

PENGARUH PEMBERIAN SANKSI PAJAK DAN KEAKTIFAN PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK
type: item
description: This research was conducted with the aim to examine the effect of tax sanctions and tax collection activities with forced letters on tax revenues. The subject of this research is WP OP Bekasi Regency who resides or is in the Cibitung Pratama Tax Service Office which is located at Ruko Pasar Modern Harapan Indah Boulevard No. 19 Harapan Indah Complex, Pusaka Rakyat, Taruma Jaya, Bekasi Regency, West Java 17214. This research is a survey research with data collection technique that is incidental sampling. The number of WP OP sampled in this study was 100 people. The approach used is a quantitative approach. The method used is a survey method by taking data directly to the field. The distribution of the questionnaires starts from April to May 2021. The analytical method used is the statistical analysis method, namely multiple linear regression analysis using test equipment or statistical applications, namely the Statistical Package for Social Science (SPSS). The results of this study indicate that the provision of tax sanctions and active tax collection with forced letters has a positive and significant effect on tax revenues, either partially or simultaneously.
creator: Nurhafifah Nurhafifah
creator: Elia Rossa
rights: Copyright (c) 2022 Nurhafifah Nurhafifah, Elia Rossa
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 755
ending page: 770

DAMPAK INSENTIF PAJAK UMKM DIMASA PANDEMI COVID-19 (SEBUAH STUDI FENOMENOLOGI)
type: item
description: This research aims to explain the impact of UMKM tax Incentives during the Covid-19 pandemic ( a phenomenological study ). This study uses an interview method with a phenomenological approach. The sample in this study s convenience sampling where sampling is done by selecting samples from people who are easily found and accessed.
creator: Celine Danaris Gracia
creator: Febrian Kwarto
rights: Copyright (c) 2022 Celine Danaris Gracia, Febrian Kwarto
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 771
ending page: 781

PENGARUH KEAHLIAN PAJAK DIREKTUR, PROFESI KONSULTAN PAJAK DAN FREKUENSI RAPAT DEWAN KOMISARIS TERHADAP PENGHINDARAN PAJAK
type: item
description: This study aims to determine the effect of the application of Director's Tax Expertise, the Profession of Tax Consultant and the Frequency of Board Commissioners Meetings on Tax Avoidance. This study uses a quantitative method with the data reached a total of 205 financial reports from 2015 to 2019. The results of this study indicate that the expertise of the director (in the field of taxation, the tax consultant profession and the frequency of board meetings have a significant effect on tax avoidance. The findings of this study are that the use of ex-DGT tax consultants contributes to an increase in the incidence of tax avoidance. This research only uses secondary data where the interpretation of the resulting data is very perceptive
creator: Muhammad Naufal Shidqii Dhiya Ulhaq
creator: Agustin Fadjarenie
rights: Copyright (c) 2022 Muhammad Naufal Shidqii Dhiya Ulhaq, Agustin Fadjarenie
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 782
ending page: 792

PENGARUH PROFITABILITAS, KEBIJAKAN UTANG DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK
type: item
description: The purpose of this research was to analyze the effect of profitability, debt policy and firm size on tax avoidance on food and beverages Indonesia Stock Exchange in 2016 - 2020. This study uses a quantitative approach by testing hypotheses and explaining the results of calculations that have been carried out, because the variables used are: researched can be identified and measured clearly based on data in the form of financial statements of food and beverage companies listed on the Indonesia Stock Exchange from 2016 to 2020. The secondary technique used in this study using a purposive sampling approach, the number of samples used in this study was 65 sample. The results show that the first hypothesis (H1) shows that profitability has a positive effect on tax avoidance, the second hypothesis (H2) shows that debt policy has a negative effect on tax avoidance, the third hypothesis (H3) shows that firm size has a positive effect on tax avoidance. The implications for the company are expected to be able to evaluate tax avoidance, because it will have an impact on the good name of the company. For further research, it is expected to be able to further explore those related to tax avoidance with various variables and a wider sample. Future researchers are expected to be able to add other variables besides profitability, debt policy and company size because there are other variables that affect tax avoidance such as the Good Corporate Governance variable.
creator: Rudi Harianto
rights: Copyright (c) 2022 Rudi Harianto
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 793
ending page: 805

INFLUENCE OF PROFITABILITY, LIQUIDITY, AND COMPANY SIZE ON TAX AVOIDANCE AT CONSUMER NON-CYCLICAL COMPANIES
type: item
description: Revenue from the taxation sector is a source of income that contributes greatly to the Indonesian government and has an important role in the sustainability of national development. However, for company paying taxes is considered an expense that will reduce the company’s income. This has resulted in the emergence of various efforts that will be made by company to minimize the amount of tax burden must be paid to the government. The purpose of this study is to analyze the influence of profitability, liquidity, and company size on tax avoidance at consumer non-cyclicals companies listed in Indonesia Stock Exchange from 2018 to 2020. In this study, the writer uses purposive sampling method in selecting samples and produces 62 samples after eliminating outliers that could affect the data. The data in this study were analyzed using multiple linear regression method with SPSS 25 program. Based on the research results (1) profitability and liquidity partially had no significant influence on tax avoidance; (2) company size partially had significant influence on tax avoidance; (3) profitability, liquidity, and company size simultaneously have a significant influence on tax avoidance.
creator: Giovani Giovani
creator: Melina Melina
rights: Copyright (c) 2022 Giovani Giovani, Melina Melina
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 806
ending page: 826

INFLUENCE OF TAX AVOIDANCE, SALES GROWTH, AND PROFITABILITY TOWARD LEVERAGE IN FOOD AND BEVERAGES INDUSTRIES
type: item
description: Company may receive significant amounts of funding through leverage activities, as compared to being constrained by internal funds. Companies typically seek leverage to fund long-term activities that incur high expenditures. The purpose of this study is to analyze the influence of tax avoidance, sales growth, and profitability toward leverage in food and beverages industry companies listed at Indonesia Stock Exchange (IDX) from 2017 until 2020. The independent variables used in this study are tax avoidance, sales growth, and profitability, while leverage is the independent variable.The data used in this research are secondary data obtained from food and beverages industry companies listed in IDX from 2017 to 2020. Using the purposive sampling method, out of 34 populations in the food and beverages industry, 11 companies are chosen as samples. With the four years research period, it results in a total of 44 observations. Multiple linear regression was utilized to analyze the data in this study, which was processed through SPSS 25. The result of this study discovers that tax avoidance and sales growth partially have no significant influence toward leverage. Meanwhile, profitability partially has a significant influence toward leverage. Simultaneously, tax avoidance, sales growth, and profitability have a significant influence toward leverage.
creator: Angelia Octavia
creator: Ciptawan Ciptawan
rights: Copyright (c) 2022 Angelia Octavia, Ciptawan Ciptawan
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 827
ending page: 847

PENGARUH RELATED PARTY TRANSACTION DAN MULTINATIONALITY TERHADAP PENGHINDARAN PAJAK
type: item
description: This study aims to determine the effect of related party transactions and multinationality on tax avoidance. This research is quantitative research using secondary data in the form of the company’s annual report. The research sample comes from manufacturing companies listed on the Orang Stock Exchange for the period 2017-2020. Based on the sampling techniquw obtained sample as many as 48 samples in this study. The test of this research uses panel data regression analysis through STATA tool with a significance level of 5%. The results of the research hypothesis test obtained are related party transaction-sales and related party transaction-loans have a significantly positive effect on tax avoidance, while related party transactions-purchase have a significantly negative effect and multinationality does not have a significant effect on tax avoidance.
creator: Zulha Nandita
creator: Ekawati Jati Wibawaningsih
rights: Copyright (c) 2022 Zulha Nandita, Ekawati Jati Wibawaningsih
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 848
ending page: 862

PENGARUH POLITICAL CONNECTION, CORPORATE SOCIAL RESPONSIBILITY, DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE
type: item
description: The purpose of this research is to empirically examine the effect of political connection, corporate social responsibility, and corporate governance as proxied using audit committee and independent commissioner on tax avoidance with profitability, leverage, and the covid-19 pandemic as control variables. Tax avoidance in this study was measured using the book tax difference (BTD). This research is a quantitative research and uses manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period as research objects. The sample selection technique used purposive sampling with a total of 261 samples obtained from 87 manufacturing companies. Hypothesis testing in this study was carried out using STATA software version 16. Based on the results of the hypothesis testing that had been carried out, it can be concluded that 1) political connection had no effect on tax avoidance; 2) corporate social responsibility has no effect on tax avoidance; 3) the audit committee has no effect on tax avoidance; and 4) independent commissioners have no effect on tax avoidance.
creator: Nadira Dhea Priyanty
creator: Ekawati Jati Wibawaningsih
rights: Copyright (c) 2022 Nadira Dhea Priyanty, Ekawati Jati Wibawaningsih
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 863
ending page: 879

PERAN PEMODERASI TRANSFER PRICING ATAS PENGARUH KONEKSI POLITIK, MEKANISME BONUS DAN KEPEMILIKAN PUBLIK TERHADAP TAX AVOIDANCE
type: item
description: The objective of this research is to evidence the moderating role of transfer pricing by the political connection, bonus plan anfd public ownerhip on tax avoidance. The data sampling used a purposive sampling with manufacturer company on lisiting of Indonesia Stock Exchange period 2014-2018. data were analyzed using multiple regression analysis. The results of this study to show that political connection, bonus plan and transfer pricing have positive impact on tax avoidance, while public ownership have negative impact on tax avoidance. The result also to showed that transfer pricing have strengthen the influence of political connection on tax avoidance, while transfer pricing have no strengthen the influence of bonus mechanism on tax avoidance, and transfer pricing have no weakend the influence of public ownership on tax avoidance.
creator: Renato Sitompul
rights: Copyright (c) 2022 Renato Sitompul
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 880
ending page: 893

PERAN PEMODERASI KUALITAS AUDIT ATAS PENGARUH PERENCANAAN PAJAK DAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA
type: item
description: This study aims to analyze the effect of the tax planning and deferred tax assets on earning management with Audit Quality as moderating variable on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This study design uses an explanatory method with a quantitative approach. This study uses secondary data sources, such as the company's financial statements on the balance sheet, profit and loss, cash flow. The sample in this study is manufacture companies listed in Indonesia Stock Exchange 2014-2016. Data obtained was analyzed by moderated regression analysis model with the help of a software program SPSS version 26. The Result of this study states a positive impact and significance of tax planning on earning management and audit quality by KAP Big 4 in tax planning perform lower earnings management than firms audited by KAP non-Big 4. Furthermore, deferred tax can not strengthen the positive impact on earning management, and firms audited by KAP Big 4 in deferred tax cant perform lower earnings management than firms audited by KAP non-Big 4.
creator: Renato Sitompul
rights: Copyright (c) 2022 Renato Sitompul
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 894
ending page: 902

DETERMINAN AKUNTABILITAS KINERJA PADA BADAN PERTANAHAN NASIONAL KABUPATEN REMBANG
type: item
description: This study aims to examine the effect of clarity of budget targets, accounting controls and reporting systems to the accountability performance of the National Land Agency (BPN) of Rembang Regency. This research method uses quantitative methods. The population in this study were employees at the office of the National Land Agency (BPN) of Rembang Regency who met the criteria. The data collection method in this survey requires a questionnaires and primary data by distributing questionnaires directly. The sampling process was carried out using a non-probability sampling method and this study used the Slovin formula with the results of data from 76 respondents. The analytical method used is the analysis of Structural Equation Modelling (SEM). The data in this study were processed using Software Smart Partial Least Square (SmartPLS) version 3. Hypothesis testing with the t test basically shows how far the influence of one independent variable individually in explaining the dependent variable. The f statistic test aims to determine the existence of a significant inlfuence together between the independent variables on the dependent variable. The results of this study reveal that all the independent variables in this study, namely effect of budget targets, accounting controls and reporting systems have a positive and significant impact of clarity of budget targets, accounting controls and reporting systems to the accountability performance of the National Land Agency (BPN) of Rembang Regency.
creator: Yulia Trisnawati
creator: Siti Hartinah
rights: Copyright (c) 2022 Yulia Trisnawati, Siti Hartinah
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 903
ending page: 924

THE IMPACT OF TRUST ON THE RELATIONS BETWEEN ETHICAL LEADERSHIP AND INTERNAL WHISTLEBLOWING INTENTION
type: item
description: The aim of this study is to examine the impacts of trust on the relationship between ethical leadership and internal whistleblowing intention. The study is motivated by lack of willingness of organisation members to willingly blow the whistle misconduct or unethical action internally compare to the external whistleblowing. The willingness to blow the whistle internally is crucial particularly to prevent the negative impacts of the organisation performance and reputation. Using a quantitative method through survey, this study examines 140 Indonesian public servants from three government financial institutions’ perceptions on trust, ethical leadership, and internal whistleblowing intention. Structural Equation Modelling (SEM) and Partial Least Square (PLS) are employed to test the impacts of trust on the relationship between ethical leadership and internal whistleblowing intention. This study emphasises the roles of affective and cognitive trusts on this relations. The study reveals that emotional feeling becomes a key for the development of affective trust which significantly affects the relations between ethical leadership and internal whistleblowing intentions. The length of working periods determines this development of trust. Therefore, the emotional feeling is a key for affective trust that influences the ethical leadership to encourage the willingness organisation members to intentionally whistleblowing misconduct or unethical action internally. This study contributes to accounting, corporate governance, fraud, whistleblowing, and business ethics fields.
creator: Andriati Fitriningrum
creator: Ni Made Ayu Diah Pradnya Dewi
creator: Nadya Nurul Imani
rights: Copyright (c) 2022 Andriati Fitriningrum, Ni Made Ayu Diah Pradnya Dewi, Nadya Nurul Imani
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 925
ending page: 938

PENGARUH CORPORATE GOVERNANCE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA
type: item
description: The purpose of this study is to empirically prove the influence of independent variables that is managerial ownership, institutional ownership, independent board of commissioners, audit committees, leverage, profitability, audit quality and sales growth on the dependent variable that is management earnings. This study used a population of nonfinancial companies listed on the Indonesia Stock Exchange in 2018-2020. The sample used in the study was 576 data samples from 192 companies selected using purposive sampling method. This study uses secondary data and is tested using data quality test, classical assumption test and hypothesis testing. The hypothesis in this study uses multiple regression analysis methods. The results of the analysis in this study indicate that the independent board of commissioners variable has a negative effect on earnings management, meaning that the more independent commissioners in a company, the lower the opportunity for management to practice earnings management. The audit committees variable has a negative effect on earnings management, meaning that the more members of the audit committee, the higher the supervision of the company's performance and will reduce the occurrence of earnings management practices carried out by the company. The profitability variable has a positive influence on earnings management, meaning that the higher the profitability, the more likely it that the company practices earnings management. On the other hand, managerial ownership, institutional ownership, leverage, audit quality and sales growth have no effect on earnings management.
creator: Virta Puspita
creator: Novia Wijaya
rights: Copyright (c) 2022 Virta Puspita, Novia Wijaya
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 939
ending page: 950

TATA KELOLA PERUSAHAAN DALAM MENGURANGI KECURANGAN LAPORAN KEUANGAN (SYSTEMATIC LITERATURE REVIEW DENGAN METODE META SINTESIS)
type: item
description: Financial statement fraud is a form of opportunistic behavior of agents that misleads the principal due to information asymmetry. Principals take advantage of corporate governance to overcome this. Corporate governance is a collection of supervisory mechanisms carried out by principals against agents that aim to reduce information asymmetry that can encourage fraudulent financial statements. This study aims to identify the corporate governance structure and understand the role of corporate governance in reducing the potential for fraudulent financial statements. This research is a systematic literature review with a meta-synthesis method using a meta-aggregation approach. We identify six components of the corporate governance structure (the government, investors, the board of directors, management, whistleblowing systems, and auditors). Our research has not found the role of any of the components that can effectively reduce the potential for fraudulent financial statements. These components need to collaborate and synergize regarding reducing fraudulent financial statements. Our research also identifies several factors that can influence corporate governance. We expect an advanced examination of the influence these factors have on the effectiveness of corporate governance in reducing the potential for fraudulent financial statements. And we desire this paper would be a reference for practitioners and regulators in assessing and developing corporate governance practices.
creator: Andreas Tanjaya
creator: Febrian Kwarto
rights: Copyright (c) 2022 Andreas Tanjaya, Febrian Kwarto
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 951
ending page: 969

PENGARUH CORPORATE GOVERNANCE TERHADAP HUMAN CAPITAL DISCLOSURE
type: item
description: This study aims to examine the effect of corporate governance on human capital disclosure (empirical study on KOMPAS100 companies listed on the Indonesia Stock Exchange in the 2017-2020 period). The dependent variable in this study is human capital disclosure as measured by the human capital disclosure index. The independent variables in this study are board of directors, board independence, managerial ownership, audit committee size, and audit committee independence. This research is a causal quantitative research with data collection techniques used are literature and documentation studies. This study uses secondary data obtained from the Indonesia Stock Exchange, in the form of annual reports from companies listed on the Indonesia Stock Exchange through the website www.idx.co.id in the 2017-2020 period. The sample selection used purposive sampling technique so that 46 sample companies were obtained with a total of 184 data. The results of this study conclude that the board of directors and audit committee size have a positive effect on human capital disclosure. managerial ownership has a negative effect on human capital disclosure. board independence and committee independence have no effect on human capital disclosure.
creator: Totti Andrea Leonardo
creator: Kezia Josephine
rights: Copyright (c) 2022 Totti Andrea Leonardo, Kezia Josephine
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 970
ending page: 984

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN KUALITAS LABA SEBAGAI VARIABEL INTERVENING
type: item
description: The study aims to examine the effect of corporate governance mechanisms projected by institutional ownership, managerial ownership, and audit committee size on financial performance with earnings quality as an intervening variable. The data used is secondary data. The population in this study is a manufacturing company in the consumer goods industry sector listed on the Indonesia Stock Exchange. Sampling technique using purposive sampling method with a sample number of 60 companies during 4 years of research, namely from 2017 to 2020. The research methodology uses panel data regression analysis with the Eviews9 application software. The results of this study show that institutional ownership and managerial ownership have a positive and significant effect on earnings quality. Institutional ownership and managerial ownership have a positive and significant effect on financial performance. Mechanism corporate governance of institutional ownership, managerial ownership, and audit committee size through earnigs quality negatively and significantly affects financial performance.
creator: Nur Aprilyanti
creator: Indah Masri
creator: Rafrini Amyulianthy
rights: Copyright (c) 2022 Nur Aprilyanti, Indah Masri, Rafrini Amyulianthy
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 985
ending page: 1001

PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP RESTATEMENT LAPORAN KEUANGAN
type: item
description: This study aims to examine and analyze the effect of the independent variable with the dependent. The independent variable in this study is the Board of Commissioners, Audit Committee Size, Leverage and Company Size, while the dependent variable in this study is restatement. This study uses quantitative data and the data used in this study are secondary data obtained from the Indonesia Stock Exchange. The population used in this study are consumer goods manufacturing companies listed on the Indonesia Stock Exchange during 2016 to 2020. The total sample selected during 2016 to 2020 was 175. The sampling technique was purposive sampling. The method used in this research is logistic regression analysis. The results showed that the variables of the size of the audit committee and the size of the company had an effect on the restatement of financial statements. Meanwhile, the Board of Commissioners and Leverage have no effect on the Financial Statements Restoration
creator: Yuri Mustika Emuldo
creator: Windhy Puspitasari
rights: Copyright (c) 2022 Yuri Mustika Emuldo, Windhy Puspitasari
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1002
ending page: 1011

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP TAX AVOIDANCE PERUSAHAAN
type: item
description: The company's focus on industry 4.0 is no longer only for profitability, but also for the services provided as a form of concern for the community. Company concerns in increasing the tax burden can be minimized in Corporate Social Responsibility (CSR) activities. This study aims to explain the influence of the economic, social, and environmental aspects included in CSR on corporate tax avoidance in the registered infrastructure, utilities, and transportation sectors for the 2016-2018 period. The theory in this study uses CSR in all aspects and tax aggressiveness. This study was tested using 53 companies with criteria that have been met by using the purposive sampling method. Univariate Analysis of Variance technique was used in this study with the results that CSR in the economic aspect has no effect on corporate tax avoidance; CSR on the social aspect affects the company's tax avoidance; and CSR on environmental aspects affect the company's tax avoidance.
creator: Wijaya Triwacananingrum
creator: Karina Yasmine
creator: Olivia Olivia
creator: Teresa Avilla
rights: Copyright (c) 2022 Wijaya Triwacananingrum, Karina Yasmine, Olivia Olivia, Teresa Avilla
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1012
ending page: 1026

PERFORMANCE, AWARD, INSTITUTIONAL OWNERSHIP, MEDIA COVERAGE: DAMPAK TERHADAP ENVIRONMENTAL DISCLOSURE DI INDONESIA
type: item
description: This study aims to examine how environmental performance, environmental award, institutional ownership, and media coverage influence environmental disclosure. The population in this study were non-financial companies listed on the Indonesia Stock Exchange and PROPER for the period 2018 - 2020. The research sample was determined using purposive sampling. This study has a sample of 83 data processed using the IBM SPSS 26 statistical program and analyzed using multiple regression. The result of the statistical tests proved that institutional ownership has a positive effect on environmental disclosure. Meanwhile, environmental performance, environmental awards, and media coverage do not affect environmental disclosure.
creator: Adita Mutiara Annisa
creator: Husnah Nur Laela Ermaya
rights: Copyright (c) 2022 Adita Mutiara Annisa, Husnah Nur Laela Ermaya
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1027
ending page: 1038

THE INFLUENCE OF CORPORATE GOVERNANCE STRUCTURE AND SOCIAL MEDIA ON SUSTAINABILITY REPORTING OF PUBLIC COMPANIES IN INDONESIA
type: item
description: The aims of this study evaluate the corporate governance as the first variable in this proxy with the board structure, ownership structure, and corporate control to the company’s performance, along with the dependent variable which is reporting of sustainability that occurred in Indonesia. Also, the social media as the second independent variable which include Twitter, Facebook, and LinkedIn as parameter of companies in reporting their sustainability reporting for their legitimation. The study applies quantitative method using secondary data and uses two comprehensive methods: documents review which include public companies’ annual and sustainability reports that listed on IDX which produced from 2017- 2020 and observation from companies’ social media such as Twitter, LinkedIn and Facebook that focus on social, economic, and environmental issues. The result of this study shows there is no significant influence of corporate governance structure and social media on sustainability reporting of public companies that listed on IDX. .
creator: Lailly Rahmadini
creator: Kenny Fernando
rights: Copyright (c) 2022 Lailly Rahmadini, Kenny Fernando
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1039
ending page: 1059

APAKAH PENGUNGKAPAN CSR MAMPU MENGURANGI TINGKAT FINANCIAL DISTRESS? ANALISIS PADA PERIODE PANDEMI COVID 19
type: item
description: CSR disclosure is very much needed by companies in demonstrating the company's ability to survive during the COVID 19 pandemic. CSR disclosure can increase stakeholder confidence so as to reduce the level of financial distress. Using manufacturing companies listed on the Indonesia Stock Exchange during the pandemic with a fixed effect multiple regression model, this study shows that CSR disclosure in the annual report has a negative effect on the level of financial distress. However, further testing with propensity score matching shows that CSR disclosure in the annual report is not able to reduce the level of financial distress. This shows that CSR disclosure in the annual report is considered good by stakeholders but does not make stakeholders do something that can reduce the level of financial distress. This result could be due to the fact that CSR disclosure in the annual report is not based on the information needs of stakeholders, unlike sustainability reports. Therefore, this research supports SEOJK No. 16 regarding the obligation to make sustainability reports for registered companies.
creator: Reyhan Theodorus
creator: Astrid Rudyanto
rights: Copyright (c) 2022 Reyhan Theodorus, Astrid Rudyanto
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1060
ending page: 1070

PENGARUH UNSUR-UNSUR GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN INDIKATOR GRI-G4
type: item
description: This research aims to determine the influence from Good Corporate Governance like Composition of Independent Commissioners, Size of Audit Committee, Institutional Ownership, Foreign Ownership, and Managerial Ownership to Corporate Social Responsibility Disclosure. The population in this research are all of mining companies listed on Indonesian Stock Exchanges (IDX) in 2016 to 2019. This research uses the documentation method using secondary data in the form of company annual reports. Using the purposive sampling method to sampling data in order to obtain a sample of 22 companies from 53 companies. Data analyzed with test of classic assumption and examination of hypothesis with multiple linear regression method. The results of this research that the variable Size of Audit Committee has positive effect to CSR Disclosure. The variable Managerial Ownership has negative effect to CSR Disclosure. While the variable Composition of Independent Commissioners, Institutional Ownership, and Foreign Ownership did not significantly affect to CSR Disclosure. The suggestion from this research is the further research should consider use of other variables as well and can expand the research period. The Limitations in this research are this research can only represent 41,5% of mining companies listed on IDX, there is an element of subjectivity in determining CSR Disclosure, and this research may not be able to describe the actual conditions of CSR Disclosure in mining companies because the limitations of the research period.
creator: Winardi Winardi
creator: Devica Pratiwi
rights: Copyright (c) 2022 Winardi Winardi, Devica Pratiwi
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1071
ending page: 1087

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR
type: item
description: This study aims to determine the effect of the disclosure of the Corporate Social Responsibility (CSR) expressed by manufacturing companies that listed on the IDX during the 2018 to 2020 period in the annual report or sustainability report on the response of investors, with a ratio of return on equity, debt to equity ratio Firm Size as Control variable. Where CSR disclosure is used in research using the CSRI index. Investor response uses Cummulative Abnormal Return (CAR). Based on the results of testing the analysis that CSR disclosure has a positive and significant effect on the car. This provides good visualization of the views of the investor about how a company can be responsible to the environment and the community around the company's scope.
creator: Febria Valentina
creator: Herlina Lusmeida
rights: Copyright (c) 2022 Febria Valentina, Herlina Lusmeida
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1088
ending page: 1097

PENGARUH IMPLEMENTASI GREEN ACCOUNTING DAN KINERJA CSR TERHADAP NILAI PERUSAHAAN DENGAN GCG SEBAGAI PEMODERASI
type: item
description: Companies that have been listed on the IDX will pay attention to company value as an important factor in attracting investors. The existence of sustainability issues through the implementation of green accounting and social responsibility performance in the company's annual report will help add a positive signal to potential investors in making investment decisions. This condition will show the company's image apart from assessing the company's performance from the financial statements. The purpose of this study was to find the effect of green accounting implementation and social responsibility performance on firm value by using GCG as a moderating variable. This type of research is quantitative by using secondary data through an experimental research approach. The method of collecting data is through a population of companies indexed by SRI-KEHATI and ESG Leader and data processing using the MRA statistical test through the IBM SPSS 26 application. GCG actually weakens the effect of implementing green accounting and disclosure of sustainability reports on company value.
creator: Chita Oktapriana
creator: Dade Nurdiniah
creator: Lucia Ari Diyani
rights: Copyright (c) 2022 Chita Oktapriana, Dade Nurdiniah, Lucia Ari Diyani
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1098
ending page: 1111

PENGARUH BIAYA LINGKUNGAN, PENGUNGKAPAN LINGKUNGAN, AUDIT LINGKUNGAN TERHADAP KINERJA LAPORAN KEUANGAN
type: item
description: This study aims to explain the effect of environmental costs, environmental disclosures, environmental audits, financial statement performance by taking empirical studies on consumer goods industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2016 to 2020. The population taken for this study is a company listed on the Indonesia Stock Exchange (IDX) in 2016- 2020. The research sample is a consumer goods sector company which is a high environmental risk company because natural resources are highly utilized for the production process. The analysis uses the Statistical Package for The Social Science (SPSS) version 25.0. Based on the calculation results, it can be seen from the coefficient of determination R obtained is 61% this means that the variable Environmental Costs, Environmental Disclosures and Environmental Audits simultaneously affect the Performance of Financial Statements.
creator: Alifta Brilliandy
creator: Irma Paramita Sofia
rights: Copyright (c) 2022 Alifta Brilliandy, Irma Paramita Sofia
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1112
ending page: 1125

PENGARUH FINANCIAL PERFORMANCE TERHADAP FIRM VALUE DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING
type: item
description: Every company certainly has a goal to achieve maximum firm value. This study aims to examine the effect of financial performance, namely leverage and profitability on firm value with corporate social responsibility as an intervening variable in consumer goods industrial manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The data used is secondary data. The sampling method was purposive sampling and obtained 32 companies as research samples for 3 years. The analysis in this study uses the SPSS 25 program and the data analysis technique uses path analysis techniques. Based on the results of research conducted, leverage has a positive effect on corporate social responsibility, profitability has a positive effect on corporate social responsibility, leverage has a positive effect on firm value, profitability has a positive effect on firm value and corporate social responsibility has a positive effect on firm value. Corporate social responsibility failed to mediate the effect of leverage and profitability on firm value. Based on the results of the research, the company is expected to further optimize the conditions of leverage, profitability and corporate social responsibility which are able to attract the attention of investors and have an impact on increasing firm value. Companies are expected to be more serious in managing corporate social responsibility programs and then disclose them in the annual report. Investors are expected to pay more attention to information that explains the implementation of corporate social responsibility contained in the annual report as a consideration in investment decisions.
creator: Jesslin Intan Christie
creator: Ririn Breliastiti
rights: Copyright (c) 2022 Jesslin Intan Christie, Ririn Breliastiti
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1126
ending page: 1146

PENGARUH SUSTAINABILITY REPORT TERHADAP CORPORATE FINANCIAL PERFORMANCE
type: item
description: This study aims to determine the effect of sustainability report on the corporate financial performance. The dependent variable of this study is sustainability report which is measured according to the SE OJK No. 16 Year 2021 requirements of sustainability reporting. Meanwhile, the independent variable of this study is corporate financial performance which is proxied by Price Earnings Ratio (PER). This study was conducted on conventional banks which are listed on Indonesia Stock Exchange (IDX) for the period 2016-2019. This study uses multiple regression analysis for hypotheses testing. Using the purposive sampling method, there are 31 samples with 124 observations before being deducted by outliers. The results of this study found that the economic dimension of sustainability report does not affect corporate financial performance. This study also found that the environmental dimension of sustainability report has a significant negative effect on corporate financial performance. Meanwhile, the social dimension of sustainability report has a positive significant effect on corporate financial performance. Future studies may consider using other corporate financial performance proxies and also other scoring method to obtain more accurate results.
creator: Heidy Triza Aina
creator: Dikdik Saleh Sadikin
rights: Copyright (c) 2022 Heidy Triza Aina, Dikdik Saleh Sadikin
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1147
ending page: 1157

PERAN PEMODERASI CORPORATE REPUTATION ATAS PENGARUH ENVIRONMENTAL ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP CORPORATE PERFORMANCE
type: item
description: The aims of this study is to analyze the moderating role of corporate reputation by the effect of environmental accounting and corporate social responsibility on corporate performance. The sample used is 250 manufacturing company listed on the Indonesia Stock Exchange which has an environmental impact in the period 2014-2018. Data analyze using moderated multiple regression method. The results of this study to showed that environmental accounting and corporate social responsibility have positive impact on corporate performance. In addition that corporate reputation have strengthen the effect of environmental accounting on corporate performance and Corporate reputation have strengthen the effect of corporate social responsibility on corporate performance.
creator: Renato Sitompul
rights: Copyright (c) 2022 Renato Sitompul
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1158
ending page: 1166

THE IMPACT OF AUDIT FEE AND AUDIT QUALITY TOWARDS EARNINGS’ MANAGEMENT : DATA RETRIEVE FROM S&P CAPITAL IQ
type: item
description: The purpose of this study is to examine the impact of audit fee and audit quality towards earning management. Earning management is measured by discretionary accruals (DA), audit fee will be taken annually from the fee of auditors in each company, and audit quality indicate by big 4 or non-big 4 public accounting firm. The population being used in this study are the countries in ASEAN which are listed in S&P Capital IQ on 2017-2020. Purposive sampling in this study using a total of 80 companies in consumer discretionary and consumer staples who publicized their annual report annually and disclose their external auditors. Data in this study are tested with the approach of multiple regression using SPSS IBM 25. Study in this study show the following result: the impact of audit fee and audit quality towards earning management are insignificant. However, as a control variable, return on asset (ROA) and leverage are significant, but firm size is insignificant.
creator: Tanggor Sihombing
creator: Windy Veronica
rights: Copyright (c) 2022 Tanggor Sihombing, Windy Veronica
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1167
ending page: 1178

PENGARUH AUDIT FEE, AUDIT DELAY, DAN AUDIT TENURE TERHADAP KUALITAS AUDIT (STUDI KASUS PADA PERUSAHAAN INDUSTRI CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019)
type: item
description: This study aims to analyse the effect of audit fees, audit delay, and audit tenure on audit quality in consumer goods industry companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. The type of this research is quantitative research, with the population of this study is consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. The total sample companies that used on this research are amounted to 29 companies from 54 consumer goods industry companies listed on Indonesia Stock Exchange for the period 2017-2019. The total number of observation (3 years) is 87 companies data with purposive sampling used as the data analysis techniques. Data analysis method used to the test hypotheses is logistic regression analysis using SPSS Statistic version 24. Based on the results of the study indicate that audit fee has a positive significant effect on audit quality, audit delay has a negative insignificant effect, and audit tenure has a positive insignificant effect on audit quality.
creator: Joshua Tan
creator: Lambok DR Tampubolon
rights: Copyright (c) 2022 Joshua Tan, Lambok DR Tampubolon
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1179
ending page: 1190

PENGARUH KUALITAS AUDITOR, OPINI AUDITOR, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG
type: item
description: This research aims to provide empirical evidence regarding the effect of Auditor quality, Auditor opinion, profitability, complexity of business, firm size, solvency, and audit tenure on Audit Report Lag. This research uses a sample of 165 non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period with purposive sampling as the sampling method. The data in this research were sourced from the website www.idx.co.id and used multiple regression analysis for data analysis methods. The results of this research indicate that the Auditor opinion, profitability, complexity of business, and firm size have an effect on Audit Report Lag, while Auditor quality, solvency, and audit tenure show no effect on Audit Report Lag. Auditor opinion, profitability, and firm size have a negative effect, while complexity of business has a positive effect on Audit Report Lag.
creator: Gabriella Valentine
creator: Muhammad Arief Effendi
rights: Copyright (c) 2022 Gabriella Valentine, Muhammad Arief Effendi
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1191
ending page: 1204

THE EFFECT OF TOP MANAGEMENT COMMITMENT, EMPLOYEE PERCEPTION OF ORGANIZATION SIZE, USER TRAINING, AND USER EDUCATION BACKGROUND ON ACCOUNTING INFORMATION SYSTEM PERFORMANCE AT PT XYZ
type: item
description: The purpose of this study was to analyze the effect of top management commitment, employee perceptions of organizational size, user training, and user educational background on the performance of accounting information systems (AIS) in distribution companies. The object of this research is at PT. XYZ where this company is one of the companies engaged in distribution. The sampling technique in this study uses purposive sampling where some of the requirements for sampling are determined by certain criteria, such as employees at PT XYZ who use AIS. This study used primary data from questionnaires and distributed to all employees at PT XYZ using AIS. This study used IBM SPSS Statistics software version 20, and the data were analyzed using multiple linear regression models to test the four hypotheses. From the results of this study it can be concluded that the commitment of top management, user training, and user educational background affect the performance of AIS. Meanwhile, the employee's perception of the size of the organization has no effect on the performance of AIS.
creator: Rheza Putra Wijaya
creator: Sri Maharsi
creator: Andrey Hasiholan Pulungan
rights: Copyright (c) 2022 Rheza Putra Wijaya, Sri Maharsi, Andrey Hasiholan Pulungan
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1205
ending page: 1225

PENGARUH TENURE AUDIT, ROTASI AUDIT DAN REPUTASI KAP TERHADAP KUALITAS AUDIT ( STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN & MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018 -2020)
type: item
description: Increasing cases of financial statements fraud that have occurred recently in companies in Indonesia has caused companies to have to audit their financial statements. This study aims to investigate the factors that influence audit quality. The sampling technique employed was purposive sampling and the hypotheses were tested using logistic regression. This study involved 39 companies listed on the Indonesia Stock Exchange, especially in the food and beverage sector in 2018-2020. The test results indicate that audit tenure, audit rotation, and Public Accounting Firm reputation did not affect audit quality. According to the findings of this study, future researchers are expected to extend the period of engagement with auditors, involve non-big 4 Public Accounting Firms that currently have good audit quality, expand the research sample, and use other proxies to measure.
creator: Sola Gratia Asie Binti Asie Binti
creator: Santy Setiawan
rights: Copyright (c) 2022 Sola Gratia Asie Binti Asie Binti, Santy Setiawan
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1226
ending page: 1239

PENGARUH REPUTASI AUDITOR, OPINI AUDITOR, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP AUDIT DELAY
type: item
description: This study aims to determine the effect of auditor reputation, audit opinion, company size, and profitability on audit delay. The independent variables used in this study are auditor reputation, audit opinion, company size, and profitability. As for the dependent variable of this study is audit delay. The sample selection in this study is to use a purpose sampling method. The sample used in this study is automotive companies and components listed on the Indonesia Stock Exchange for the period 2012-2016. The results show that the auditor's reputation has a significant positive effect on audit delay, audit opinion has a significant positive effect on audit delay, firm size has a significant positive effect on audit delay, and profitability does not affect audit delay. <!--[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:RelyOnVML/> <o:AllowPNG/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>EN-ID</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:EnableOpenTypeKerning/> <w:DontFlipMirrorIndents/> <w:OverrideTableStyleHps/> </w:Compatibility> <w:DoNotOptimizeForBrowser/> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:math…
creator: Ismi Astrilia Barokah
creator: Sparta Sparta
rights: Copyright (c) 2022 Ismi Astrilia Barokah, Sparta Sparta
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1240
ending page: 1253

FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUNTARY AUDITOR SWITCHING
type: item
description: The purpose of this research was to obtain empirical evidence regarding the effect of management turnover, previous year's audit opinion, financial distress, size of public accounting firm, client firm size, and audit delay toward voluntary auditor switching. The objects in this research are trades, service, and investment companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The selection in this research used purposive sampling. The sample in this research were 25 companies listed on the Indonesia Stock Exchange for the period 2017-2019. The data used in this research is secondary data, namely financial statements that have been audited by an independent auditor. The data analysis method used is logistic regression, because the dependent variable is nonmetric and the independent variable is a mixture of metric and nonmetric variables. The results of this research are (1) management turnover doesn’t have a positive effect towards voluntary auditor switching; (2) audit opinion has a negative significant effect towards voluntary auditor switching; ( 3) financial distress doesn’t have a negative effect towards voluntary auditor switching; (4) the size of the public accounting firm has a positive significant effect towards voluntary auditor switching; (5) the size of the client company doesn’t have a positive effect towards voluntary auditor switching; ( 6) audit delay doesn’t have positive effect towards voluntary auditor switching.
creator: Princess Brenda Vanessa Tambayong
creator: Chermian Eforis
rights: Copyright (c) 2022 Princess Brenda Vanessa Tambayong, Chermian Eforis
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1254
ending page: 1273

PENGARUH AUDIT DELAY, AUDITOR SWITCHING DAN AUDIT TENURE TERHADAP KUALITAS AUDIT
type: item
description: The task of an auditor is to re-check the existing reports on the company whether they are appropriate or not as they should be, these checks are carried out to avoid fraud committed by the company, besides that the auditor must also check the quality of the audit produced by the company whether it is appropriate or not. With the audit regulations applied in Indonesia, there are several things that usually affect audit quality such as delays in audit reporting, auditor turnover and the length of the auditor's relationship with clients in a company. The purpose of this research is to analyze the effect of audit delay, audit switching and Audit Tenure on audit quality. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2018 - 2020 with a total sample of 474. The results of this study are audit delay and Audit Tenure have no effect on audit quality, while Auditor Switching has an effect on audit quality
creator: Aradhana Rakha
creator: Irma Paramita Sofia
rights: Copyright (c) 2022 Aradhana Rakha, Irma Paramita Sofia
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1274
ending page: 1288

PENGARUH SOLVABILITAS, PROFITABILITAS, UKURAN PERUSAHAAN DAN UKURAN KAP TERHADAP AUDIT DELAY
type: item
description: This study aims to determine the effect of solvency, profitability, firm size and public accounting firm size (KAP) on audit delay. By conducting an empirical study on the Main board Energy Sector Company Industry Listed on the Indonesia Stock Exchange (IDX) in (2018-2020). In this study, therewere 28 main board energy companies listed on the Indonesia Stock Exchange for the 2018-2020 period, with certain criteria so that the selected sample was 84 research samples. The sample of this study was selected using the purposive sampling method. This research was conducted using multiplelinear analysis using the E-views 12 application. This study provides the results that (1) Solvency hasan effect on audit delay. (2) profitability has no effect on audit delay. (3) firm size has no effect on audit delay. (4) The size of the Public Accounting Firm (KAP) has an effect on audit delay.
creator: Muhammad Faisal Arifin
creator: Amelia Oktrivina
creator: Widyaningsih Azizah
rights: Copyright (c) 2022 Muhammad Faisal Arifin, Amelia Oktrivina, Widyaningsih Azizah
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1289
ending page: 1307

APAKAH PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN BERPENGARUH TERHADAP NILAI PERUSAHAN?
type: item
description: The purpose of this research was to determine the effect of profitability and company growth on firm value.The population of this research are non-financial companies listed on Indonesia Stock Exchange during 2018-2020 period. The method to collect sample is purposive sampling with the results of 48 companies which were tested using multiple linear regression.The following results from this research indicate that profitability has a positive effect on firm value because it shows company's rate of return on investment from operational activity and company growth has a negative effect on firm value because it shows level of company development followed by increasing costs.This research is expected to be a source of information for those who need data on all the variables used. The novelty of this research uses non-financial company data in the 2018 to 2020 period.
creator: Vincent Vincent
creator: Yohanes Yohanes
rights: Copyright (c) 2022 Vincent Vincent, Yohanes Yohanes
date: 2022-07-14
publication date: 2022-07-14
volume: 9
number: 1
starting page: 1308
ending page: 1317